DR.V.G. SURESH V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/7767/2018

AI Insights

The case involves Dr. V.G. Suresh, the petitioner, who challenged multiple income tax assessment orders issued by the Deputy Commissioner of Income Tax, Central Circle, Thrissur, for the assessment years 2011-12 to 2015-16. The petitioner filed appeals against these orders and a stay application with the Commissioner of Income Tax (Appeals), Cochin. The primary legal issue was the request for a stay on the recovery proceedings based on the assessment orders pending the appeal's outcome. The court's decision focused on ensuring a timely resolution of the stay application to prevent immediate recovery actions based on the contested assessments.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755294 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-03-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; M M JASMINE
• Assessee Lawyers: C UNNIKRISHNAN; JOHNSON GOMEZ
• Keywords: Income tax assessment; Penalty proceedings; Stay Application
• Section: 221

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7767 of 2018 PETITIONER(S): DR.V.G. SURESH AGED 45 YEARS, S/O.GOPALAN, NO. 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR 680004 BY ADVS.SRI.C.UNNIKRISHNAN (KOLLAM) SRI.JOHNSON GOMEZ RESPONDENT(S): 1. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680001 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, COCHIN 682011 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) COCHIN 682011 4. THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIR PERSON, C-II/49, SATYA MARG, CHANAKYAPURI, NEW DELHI 110021 5. UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE/FINANCE, 128 A, NORTH BLOCK, NEW DELHI 110 001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX GOVERNMENT PLEADER SMT. M.M.JASMINE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7767 of 2018 (U) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERS DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDERS DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDERS DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDERS DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDERS DATED 27.12.2017 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE APPEAL FILED ON 28.01.2018 ALONG WITH CHALLAN AGAINST THE ASSESSMENT ORDER OF 2011-12 EXHIBIT P7 TRUE COPY OF THE APPEAL FILED ON 28.01.2018 ALONG WITH CHALLAN AGAINST THE ASSESSMENT ORDER OF 2012-13 EXHIBIT P8 TRUE COPY OF THE APPEAL FILED ON 28.01.2018 ALONG WITH CHALLAN AGAINST THE ASSESSMENT ORDER OF 2013-14 EXHIBIT P9 TRUE COPY OF THE APPEAL FILED ON 28.01.2018 ALONG WITH CHALLAN AGAINST THE ASSESSMENT ORDER OF 2014-15 EXHIBIT P10 TRUE COPY OF THE APPEAL FILED ON 28.01.2018 ALONG WITH CHALLAN AGAINST THE ASSESSMENT ORDER OF 2015-16 EXHIBIT P11 TRUE COPY OF THE COMMUNICATION DATED 09.02.2018 INITIATING PENALTY PROCEEDINGS U/S.221 BY THE 1ST RESPONDENT EXHIBIT P12 TRUE COPY OF THE APPLICATION FOR STAY DATED 26.02.2018 AGAINST ALL THE ASSESSMENT ORDERS PENDING BEFORE THE 2ND RESPONDENT EB //TRUE COPY// PA TO JUDGE A. MUHAMED MUSTAQUE, J. ----------------------------------------------- W.P. (C) No. 7767 of 2018 ----------------------------------------------- Dated this the 8th day of March, 2018 J U D G M E N T The petitioner as against Ext. P1 to P5 assessment orders preferred an appeal before the 2nd respondent. Petitioner also filed a stay application. 2. There shall be a direction to the 2nd respondent to dispose of the stay application within 2 months. Till the disposal of the application, the recovery of proceedings pursuant to assessment order shall be kept in abeyance. The writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUE JUDGE eb //TRUE COPY// PA TO JUDGE "