M/S HILLWOOD IMPORTS AND EXPORTS PVT LTD V. INCOME TAX OFFICER (TDS)

WP(C)/28564/2018

AI Insights

In this case, M/S Hillwood Imports and Exports Pvt Ltd, the petitioner, challenged several assessment orders issued by the Income Tax Officer (TDS) for various financial years under section 206C of the Income Tax Act. The petitioner had filed appeals against these orders and simultaneously filed stay petitions. However, the petitioner alleged that the authorities were taking coercive actions before the appellate authority could consider the stay petitions. The High Court of Kerala, upon hearing the arguments, decided to intervene and directed the authorities to wait for the decision on the stay petitions before proceeding with any coercive measures.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755152 (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: CHRISTOPHER ABRAHAM
• Assessee Lawyers: RAGHUNATHAN P
• 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. 28564 of 2018 PETITIONER/S: M/S HILLWOOD IMPORTS AND EXPORTS PVT LTD NH 17, CHUNGAM, FEROKE, CALICUT BY V. SHAREEF, MANAGING DIRECTOR BY ADV. RAGHUNATHAN P RESPONDENT/S: 1 INCOME TAX OFFICER (TDS) AAYAKAR BHAVAN, MANANCHIRA, CALICUT 673002 2 COMMISSIONER OF INCOME TAX (APPEALS KOCHI 682 018 3 TAX RECOVERY OFFICER (TDS) KOCHI 682 018 BY ADV. SRI.CHRISTOPHER ABRAHAM, 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: DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28564 of 2018 (U) ======================================================= 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 the appellate authority decides on the stay petitions. -3- W.P.(C). No. 28564 of 2018 (U) 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 das 30.08.2018 -4- W.P.(C). No. 28564 of 2018 (U) 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 PHOTOCOPY OF ORDER U/S 206C FOR 2011.12. EXHIBIT P4 PHOTOCOPY OF ORDER U/S 206C FOR 2012.13. EXHIBIT P5 PHOTOCOPY 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 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P7 APPEAL EXHIBIT P14 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P8 APPEAL -5- W.P.(C). No. 28564 of 2018 (U) EXHIBIT P15 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P9 APPEAL EXHIBIT P16 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P10 APPEAL EXHIBIT P17 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P11 APPEAL EXHIBIT P18 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT P12 APPEAL EXHIBIT P19 PHOTOCOPY OF LETTER BY TRO FOR 2009.10 EXHIBIT P20 PHOTOCOPY OF LETTER BY TRO FOR 2010.11 EXHIBIT P21 PHOTOCOPY OF LETTER BY TRO FOR 2011.12 EXHIBIT P22 PHOTOCOPY OF LETTER BY TRO FOR 2012.13 EXHIBIT P23 PHOTOCOPY OF LETTER BY TRO FOR 2013.14 EXHIBIT P24 PHOTOCOPY OF LETTER BY TRO FOR 2014.15 "