M/S. HILLWOOD FURNITURE V. INCOME TAX OFFICER

WP(C)/12832/2017

AI Insights

The case involves M/s. Hillwood Furniture Pvt. Ltd., the petitioner, who challenged the initiation of recovery proceedings by the Income Tax Officer (TDS) under the Kerala Revenue Recovery Act, 1968, before the Income Tax Appellate Tribunal had considered their stay petitions related to several assessment orders under Section 206C of the Income Tax Act, 1961. The petitioner had filed appeals and stay petitions against the assessment orders for the financial years 2009-10 to 2014-15. The main legal issue was the premature initiation of recovery proceedings before the tribunal could adjudicate on the stay petitions.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 758767 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-04-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Kerala Revenue Recovery Act, 1968
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: P RAGHUNATH; PREMJIT NAGENDRAN
• Keywords: Assessment orders; Income Tax; Recovery proceedings; Stay Petition; TDS
• Section: 206C

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939 WP(C).No. 12832 of 2017 (D) ---------------------------- PETITIONER(S): ------------- M/S. HILLWOOD FURNITURE PVT.LTD: NH 17: CHUNDAM:FEROKE:CALICUT:BY V.SHERIFF: MANAGING DIRECTOR BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------- 1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN, MANANCHIRA, CALICUT 673 002 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD, COCHIN-682 021 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKG WP(C).No. 12832 of 2017 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 PHOTOCOPY OF ORDER U/S 206C FOR 2009.10 P2 PHOTOCOPY OF ORDER U/S 206C FOR 2010.11 P3 PHOTOCOPY OF ORDER U/S 206C FOR 2011.12 P4 PHOTOCOPY OF ORDER U/S 206C FOR 2012.13 P5 PHOTOCOPY OF ORDER U/S 206C FOR 2013.14 P6 PHOTOCOPY OF ORDER U/S 206C FOR 2014.15 P7 PHOTOCOPY OF COMMON ORDER IN APPEALS AGAINST EXTS.P1 TO P6 ORDERS P8 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND RESPONDENT P9 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND RESPONDENT P10 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND RESPONDENT P11 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 BEFORE SECOND RESPONDENT P12 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P5 BEFORE SECOND RESPONDENT P13 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P6 BEFORE SECOND RESPONDENT P14 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P8 APPEAL P15 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P9 APPEAL P16 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P10 APPEAL P17 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P11 APPEAL SKG WP(C).No. 12832 of 2017 (D) ---------------------------- P18 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P12 APPEAL P19 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P13 APPEAL P20 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2009.10 P21 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2010.11 P22 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2011.12 P23 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2012.13 P24 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2013.14 P25 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2014.15 RESPONDENT(S)' EXHIBITS ----------------------- NIL /TRUE COPY/ P.S.TO JUDGE SKG K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 12832 of 2017 (D) ------------------------------------------ Dated: 11th April, 2017 J U D G M E N T The petitioner preferred Exts.P8 to P13 appeals and Exts.P14 to P19 stay petitions under the Income Tax Act, 1961 ('I.T Act' for short) against Exts.P1 to P6 assessment orders and the first appellate order before the 2nd respondent. The grievance of the petitioner is that even before the stay petitions have been considered by the 2nd respondent, the recovery proceedings have been initiated under the Kerala Revenue Recovery Act, 1968. 2. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Exts.P14 to P19 stay petitions, within a period of two months from the date of receipt of the certified W.P.(C) No. 12832/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the further steps thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, JUDGE jjj 11/4/17 "