DR.DEEPTHI GOPALAKRISHNA PILLAI V. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE ERNAKULAM

WP(C)/15843/2012

AI Insights

Dr. Deepthi Gopalakrishna Pillai, the petitioner, challenged multiple assessment orders issued by the Deputy Commissioner of Income Tax for the assessment years 2005-06 to 2010-11. These orders were appealed to the Commissioner of Income Tax (Appeals), but the appeals were still pending. Concurrently, the petitioner filed a stay petition under section 220(6) of the Income Tax Act, which was rejected by the Commissioner of Income Tax Central, leading to the filing of this writ petition. The High Court's decision focused on the procedural aspect of ensuring the stay petition was considered promptly by the Commissioner of Income Tax (Appeals).

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 761386 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-07-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; J R NAVAZ; NIVEDITA KAMATH
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH DAY OF JULY 2012/29TH ASHADHA 1934 WP(C).No. 15843 of 2012 (E) --------------------------- PETITIONER: ----------- DR.DEEPTHI GOPALAKRISHNA PILLAI, NO.12, ANSAL RIVER DALE, EROOR, THRIPUNITHURA. BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): -------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 015. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-07-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 15843 of 2012 (E) APPENDIX PETITIONER(S) EXHIBITS: EXHIBIT P1: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2005-06. EXHIBIT P2: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2006-2007. EXHIBIT P3: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT P4: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2008-2009. EXHIBIT P5: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P6: COPY OF THE ASSESSMENT ORDER DATED 30/12/2011 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P7: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2005-2006. EXHIBIT P8: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-2007. EXHIBIT P9: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT P10: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-2009. EXHIBIT P11: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P12: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P13: COPY OF THE STAY PETITION FOR THE YEAR 2004-2005 TO 2010 – 2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. WP(C).No. 15843 of 2012 (E) EXHIBIT P14: COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 28/6/2012 ISSUED TO THE PETITIONER. EXHIBIT P15: COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE AS P.R.RAMACHANDRA MENON, J --------------------------------------- W.P. (C) NO. 15843 of 2012 (E) --------------------------------------- Dated this the 20th day of July, 2012 JUDGMENT Exhibits P1 to P6 assessment orders passed by the first respondent in respect of the various assessment years 2005- 2006 to 2010-2011 have been subjected to challenge by filing Exts.P7 to P12 appeals, which are pending consideration before the second respondent. Meanwhile, the petitioner also filed a petition for stay presumably under section 220(6) of the Income Tax Act before the concerned authority. However, after considering the same Ext.P14 communication dated 28/06/2012 was issued to the petitioner, stating that, the Commissioner of Income Tax Central has rejected the stay petition. This made the petitioner to approach this Court by filing the present writ petition. 2. Heard the learned standing counsel for the respondents as well. 3. In the course of the hearing, the learned counsel for the petitioner submits that, the petitioner has preferred a proper petition for stay before the second respondent, as borne by W.P. (C) NO. 15843 of 2012 (E) 2 Ext.P15, which has been produced along with I.A.No.9913/2012. 4. After hearing both the sides, this Court finds that the various points raised by the petitioner need not be dealt with at the hands of this Court and the writ petition is disposed of, directing the second respondent to consider Ext.P15 and pass appropriate orders, in accordance with law, at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that, 'status quo' will continue till such time. The writ petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE AS "