HILLWOOD FURNTURE PRIVATE LTD V. INCOME TAX OFFICER (TDS)

WP(C)/28541/2018

AI Insights

In this case, M/s. Hillwood Furniture Private Ltd, represented by its managing director V. Shareef, filed a writ petition against the Income Tax Officer (TDS) and other related authorities. The petitioner challenged several assessment orders issued under section 206C of the Income Tax Act for various financial years. Alongside the appeals against these orders, the petitioner also filed stay petitions. The core issue was the petitioner's grievance regarding the authorities' actions to take coercive steps before the appellate authority could consider the stay petitions. The court's decision focused on ensuring procedural fairness by deferring coercive actions until the stay petitions were addressed.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 763225 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-08-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: P RAGHUNATH
• Keywords: Assessment orders; Coercive Steps; Income Tax; Procedural fairness; Stay Petition
• Section: 206C

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 30TH DAY OF AUGUST 2018 / 8TH BHADRA, 1940 WP(C).No. 28541 of 2018 PETITIONER/S: M/S. HILLWOOD FURNTURE PRIVATE LTD NH 17 CHUNGAM, FEROKE, CALICUT BY V.SHAREEF, MANAGING DIRECTOR. BY ADV. SRI. P. RAGHUNATH RESPONDENT/S: 1 INCOME TAX OFFICER (TDS) AAYAKAR BHAVAN, MANACHIRA, CALICUT 673002. 2 COMMISSIONER OF INCOME TAX (APPEALS) KOCHI 682 018. 3 TAX RECOVERY OFFICER (TDS) KOCHI 682018. BY ADV. INCOME TAX DEPARTMENT OTHER PRESENT: K.M.V.Pandalai SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 28541 of 2018 (P) DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28541 of 2018 (P) ======================================================= Dated this the 30th day of August, 2018 JUDGMENT The petitioner, a registered dealer under the Income Tax Act on the rolls of the 1st respondent, questioned the Exts.P1 to P6 assessment orders, before the 2nd respondent. The petitioner has also filed stay petitions in the appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petition, the petitioner has filed this writ petition. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. 3. I reckon the petitioner has exercised on time his statutory remedy of filing appeals. It appears that he has also filed stay petitions. Procedural fairness demands that the authorities may wait, before taking further steps, until -3- W.P.(C). No. 28541 of 2018 (P) the appellate authority decides on the stay petitions. 3. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petitions. I also hope that the 2nd respondent will dispose of the stay petitions expeditiously. Sd/- DAMA SESHADRI NAIDU Judge -4- W.P.(C). No. 28541 of 2018 (P) APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ORDER U/S 206C FOR 2009.10. EXHIBIT P2 PHOTOCOPY OF ORDER U/S 206C FOR 2010.11. EXHIBIT P3 PHOTOCOPHY OF ORDER U/S 206C FOR 2011.12. EXHIBIT P4 PHOTOCOPY OF ORDER U/S 206C FOR 2012.13. EXHIBIT P5 PHOTOCOPHY OF ORDER U/S.206C FOR 2013.14. EXHIBIT P6 PHOTOCOPY OF ORDER U/S 206C FOR 2014.15. EXHIBIT P7 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND RESPONDENT. EXHIBIT P8 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND RESPONDENT. EXHIBIT P9 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND RESPONDENT. EXHIBIT P10 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 BEFORE SECOND RESPONDENT. EXHIBIT P11 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P5 BEFORE SECOND RESPONDENT. EXHIBIT P12 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P6 BEFORE SECOND RESPONDENT. EXHIBIT P13 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P7 APPEAL. -5- W.P.(C). No. 28541 of 2018 (P) EXHIBIT P14 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P8 APPEAL. EXHIBIT P15 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P9 APPEAL. EXHIBIT P16 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P10 APPEAL. EXHIBIT P17 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P11 APPEAL. EXHIBIT P18 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P12 APPEAL. EXHIBIT P19 PHOTOCOPY OF LETTER BY TRO FOR 2014.15. EXHIBIT P20 PHOTOCOPY OF LETTER BY TRO FOR 2013.14. EXHIBIT P21 PHOTOCOPY OF LETTER BY TRO FOR 2012.13. EXHIBIT P22 PHOTOCOPY OF LETTER BY TRO FOR 2011.12. EXHIBIT P23 PHOTOCOPY OF LETTER BY TRO FOR 2009.10. EXHIBIT P24 PHOTOCOPY OF LETTER BY TRO FOR 2010.11. das "