M/S.EMMANUVAL SILKS V. THE JOINT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/6925/2014

AI Insights

The case involves M/s. Emmanuval Silks, represented by its managing partner Shri T.O. Byju, who filed a writ petition against the coercive actions initiated by the income tax authorities despite the pendency of their appeals and stay petitions. The petitioner challenged the assessment orders for the financial years 2008-09 to 2011-12 issued by the Joint Commissioner of Income Tax (TDS), which were upheld by the Commissioner of Income Tax (Appeals)-III. The petitioner argued that these coercive actions were unjustified as they had already filed appeals and stay petitions, which were still pending. The court's intervention was sought to halt these coercive measures until a decision on the stay petitions was made.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755790 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-03-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; M B PREJITH; DIVYA RAVINDRAN
• Keywords: Assessment Order; Coercive Steps; Stay Petition; TDS

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 11TH DAY OF MARCH 2014/20TH PHALGUNA, 1935 WP(C).No. 6925 of 2014 (M) --------------------------- PETITIONER(S): -------------------------- M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SHRI. T.O.BYJU. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.M.B.PREJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 7TH FLOOR, KERALA BUILDING, SRVHS ROAD, KOCHI-682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX , RANGE-2, AYYAKAR BHAVAN, S.T.NAGAR, THRISSUR-1. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 6925 of 2014 (M) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- P1 : COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THE FINANCIAL YEAR 2008-09. P1(a): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THE FINANCIAL YEAR 2009-10. P1(b): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THE FINANCIAL YEAR 2010-11. P1(c): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THE FINANCIAL YEAR 2011-12. P2 : COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSED BY THE 1ST RESPONDENT FOR FY-2008-09. P2(a): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSED BY THE 1ST RESPONDENT FOR FY-2009-10. P2(b): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSED BY THE 1ST RESPONDENT FOR FY-2010-11. P2(c): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSED BY THE 1ST RESPONDENT FOR FY-2011-12. P3 : COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2008-09. P3(a): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2008-09. P3(b): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2010-11. P3(c): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2011-12. P4 : COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2008-09. P4(a): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2009-10. P4(b): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2010-11. P4(c): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR FY-2011-12. RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 6925 of 2014 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 11th day of March, 2014 JUDGMENT Being aggrieved of Ext. P2 series assessment orders passed by the first respondent in respect of different assessment years, the petitioner has already preferred Ext. P3 series appeals along with Ext. P4 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P4 series petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P2 series shall be kept in abeyance till such time. W.P.(C) No. 6925 of 2014 : 2 : Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd "