Dr. G. Pushpangathan, Lecturer, Selection Grade, S.N. College, Kollam and Smt. V. Sunanthakumari, Lecturer, Selection Grade, Department of Philosophy, S.N. College, Kollam and K. Shaji, Lecturer, Selection Grade, S.G. College, Kottarakara and Dr. N. Jayadevan, Lecturer, Selection Grade, S.N. College, Kollam and B. Suresh Kumar, Lecturer, Selection Grade, S.N. College, Kollam and Dr. Mary Tresa P. Miranda, Lecturer, Selection Grade, FMN College, Kollam and N. Unnikrishnan, Lecturer, Selection Grade, S.N. College, Cherthala V. Income Tax Officer, Ward No.2, Office of the Addl. Commissioner of Income Tax, Kollam Range and Commissioner of Income Tax (Appeals), Ayakar Bhavan, Kavadiar, Thiruvananthapuram

WP(C)/34173/2006

AI Insights

The case involves a group of lecturers from various colleges in Kollam, who challenged the assessment orders issued against them by the Income Tax Officer, Kollam. The assessment orders were related to the income tax demands for the financial year 2003-04. The petitioners argued against these orders, seeking relief from the High Court of Kerala. However, the court found that the petitioners had an adequate statutory remedy available through the appellate authority and thus dismissed the writ petition. The court also provided that the time during which the petition was pending would not count towards the limitation period for filing an appeal.

• Counselvise Citation: [2007] 140 COUNSELVISE.COM (IT) 671337 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-02-2007
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P K R MENON; GEORGE GEORGE
• Assessee Lawyers: S HANEEFF
• Keywords: Appeal; Assessment Order; Income Tax; Writ petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 20TH FEBRUARY 2007 / 1ST PHALGUNA 1928 W.P(C).No. 34173 of 2006(R) -------------------------- PETITIONERS: ------------------- 1. DR. G.PUSHPANGATHAN, LECTURER, SELECTION GRADE, S.N. COLLEGE, KOLLAM, RESIDING AT 'SAKTHYEM', CHERIKSHETRA NAGAR, KILIKOLLOOR. 2. SMT. V.SUNANTHAKUMARI, LECTURER, SELECTION GRADE, DEPARTMENT OF PHILOSOPHY, S.N.COLLEGE, KOLLAM, RESIDING AT 'ASWATHI', VIDHYA NAGAR, HOUSE NO.18, PATHATHANAM, KOLLAM. 3. K.SHAJI, LECTURER, SELECTION GRADE, S.G.COLLEGE, KOTTARAKKARA, RESIDING AT 'KUZHIYATHU VEEDU', KARAVALLOOR P.O., PUNALUR P.O., KOLLAM. 4. DR. N.JAYADEVAN, LECTURER, SELECTION GRADE, S.N.COLLEGE, KOLLAM, RESIDING AT 'HARSHM', PATHATHANAM, KOLLAM. 5. B.SURESH KUMAR, LECTURER, SELECTION GRADE, S.N. COLLEGE, KOLLAM, RESIDING AT 'THARAYIVEEDU', ASRAHAMAM P.O., KOLLAM. 6. DR. MARY TRESA P. MIRANDA, LECTURER, SELECTION GRADE, FMN COLLEGE, KOLLAM, RESIDING AT 'GALAPAGOS', AMMAN NAGAR, PATTATHANAM, KOLLAM. 7. N.UNNIKRISHNAN, LECTURER, SELECTION GRADE, S.N.COLLEGE, CHERTHALA, RESIDING AT 'CHEMPAKASSERI', JAWAHAR NAGAR, PATTATHANAM P.O. BY ADV. SRI.S.MUHAMMED HANEEFF W.P(C).No. 34173 of 2006 :2: RESPONDENTS: ---------------------- 1. INCOME TAX OFFICER, WARD NO.2, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, KOLLAM RANGE. 2. COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KAVADIAR, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No. 34173 of 2006 :3: APPENDIX PETITIONERS EXHIBITS: EXT.P1: COPY OF THE ORDER IN ITA NO.130-Q/2004-05 DATED 09-02-2005 PASSED BY THE 2ND RESPONDENT. EXT.P2: COPY OF THE ORDER OF THE APPELLATE TRIBUNAL, KOCHI BENCH DATED 11-07-1996. EXT.P3: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 1ST PETITIONER. EXT.P4: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDNET IN RESPECT OF THE 2ND PETITIONER. EXT.P5: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. EXT.P6: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. EXT.P7: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 5TH PETITIONER. EXT.P8: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. EXT.P9: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. EXT.P10: COPY OF THE INTERIM ORDER OF DATED 19-12-2006 IN W.P.(C).NO.33616 OF 2006 OF THIS HON'BLE COURT TRUE COPY P.A.TO JUDGE K.BALAKRISHNAN NAIR, J. ---------------------------- WP(C).No.34173 of 2006-R ------------------------------- Dated this the 20th day of February, 2007. JUDGMENT The petitioners are challenging Exts.P3 to P9 assessment orders passed against them by the first respondent, under the Income Tax Act. Against those orders, the petitioners have a statutory remedy of filing appeal before the appellate authority. Therefore, it is unnecessary for this court to entertain this writ petition. Accordingly, it is dismissed without prejudice to the contentions of the petitioners and their right to invoke the appellate remedy. The period this writ petition is pending before this court shall be excluded while computing the period of limitation in filing the appeal, by the appellate authority. The interim order granted by this court will remain in force for a period of one month from today. K.BALAKRISHNAN NAIR, MS JUDGE. "