M/S.HILLWOOD FURNITURE (PVT) LTD., CALICUT V. INCOME TAX OFFICER, WARD TDS, CALICUT

WP(C)/20236/2018

AI Insights

The case involves Hillwood Furniture (Pvt) Ltd., which filed a writ petition against the Income Tax Officer and the Tax Recovery Officer, challenging the delay in decision-making regarding their applications for rectification of assessment orders under Section 206C of the Income Tax Act for the financial years 2009-10 to 2014-15. The petitioner had previously filed applications under Section 154 of the Income Tax Act seeking rectification of these orders, but faced delays in receiving a decision. The court's intervention was sought to expedite the decision-making process on these applications.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755201 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-06-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: P RAGHUNATH; PREMJIT NAGENDRAN
• Keywords: Assessment orders; Income Tax; Rectification; TDS
• Section: 154; 206C

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 20TH DAY OF JUNE 2018 / 30TH JYAISHTA, 1940 WP(C).No. 20236 of 2018 PETITIONER(S) HILLWOOD FURNITURE (PVT) LTD. CHUNGAM, FEROKE, CALICUT-673 631, BY V.SHAREEF, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): 1. INCOME TAX OFFICER, WARD TDS, AAYAKAR BHAVAN, CALICUT-673 001. 2. TAX RECOVERY OFFICER (TDS) CR BUILDING, IS PRESS ROAD, KOCHI-682018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20236 of 2018 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2009-10. EXHIBIT P2 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2010-11. EXHIBIT P3 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2011-12. EXHIBIT P4 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2012-13. EXHIBIT P5 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2013-14. EXHIBIT P6 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2014-15. EXHIBIT P7 : COPY OF APPLICATION U/S 154 FOR 2009-10. EXHIBIT P8 : COPY OF APPLICATION U/S 154 FOR 2010-11. EXHIBIT P9 : COPY OF APPLICATION U/S 154 FOR 2011-12. EXHIBIT P10 : COPY OF APPLICATION U/S 154 FOR 2012-13. EXHIBIT P11 : COPY OF APPLICATION U/S 154 FOR 2013-14. EXHIBIT P12 : COPY OF APPLICATION U/S 154 FOR 2014-15. EXHIBIT P13 : COPY OF NOTICE IN ITCP 1 OF 2009-10. EXHIBIT P14 : COPY OF NOTICE IN ITCP 1 OF 2010-11. EXHIBIT P15 : COPY OF NOTICE IN ITCP 1 OF 2011-12. EXHIBIT P16 : COPY OF NOTICE IN ITCP 1 OF 2012-13. EXHIBIT P17 : COPY OF NOTICE IN ITCP 1 OF 2013-14. EXHIBIT P18 : COPY OF NOTICE IN ITCP 1 OF 2014-15. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. =============== W.P.(C.) No. 20236 of 2018 -------------------------------------------------- Dated this the 20th day of June, 2018 JUDGMENT Exts.P7 to P12 are applications preferred by the petitioner invoking Section 154 of the Income Tax Act (the Act) for rectification of Exts.P1 to P6 assessment orders issued under Section 206C of the Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in taking a decision on the said applications. The petitioner, therefore, seeks appropriate directions in this regard. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the Revenue. 3. Having regard to the facts and circumstances of this case, I deem it appropriate to W .P .(C).No.20236 of 2018 : 2 : dispose of the writ petition directing the first respondent to take a decision on Exts.P7 to P12 applications with notice to the petitioner, within six weeks from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that till orders are passed as directed above, further proceedings for the realisation of the amounts covered by Exts.P1 to P6 assessment orders shall be deferred. Sd/- P.B. SURESH KUMAR, JUDGE SKS "