M/S.HILLWOOD IMPORTS & EXPORTS PVT LTD V. INCOME TAX OFFICER

WP(C)/20683/2018

AI Insights

The case involves M/S. Hillwood Imports & Exports Pvt. Ltd., the petitioner, who filed a writ petition against the Income Tax Officer, Ward TDS, and the Tax Recovery Officer (TDS), concerning the delay in decision-making on their applications for rectification of assessment orders issued under Section 206C of the Income Tax Act for the financial years 2009-10 to 2014-15. The petitioner had invoked Section 154 of the Income Tax Act seeking rectification of these orders but faced delays from the tax authorities. The court heard the arguments from both the petitioner's counsel and the Standing Counsel for the Revenue and decided to direct the tax officer to expedite the decision-making process.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 768836 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-06-2018
• 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; Delay in Decision; Income Tax; Rectification
• Section: 154; 206C

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 20683 of 2018 PETITIONER(S) M/S. HILLWOOD IMPORTS & EXPORTS PVT. LTD., CHUNGAM: FEROKE: CALICUT- 673631 BY V.SHAREEF: MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): 1. INCOME TAX OFFICER, WARD TDS: AAYAKAR BHAVAN: CALICUT-673001. 2. TAX RECOVERY OFFICER (TDS), C.R. BUILDING, I S PRESS ROAD: KOCHI-682018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20683 of 2018 (I) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2009-10. EXHIBIT P2 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2010-11. EXHIBIT P3 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2011-12. EXHIBIT P4 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2012-13. EXHIBIT P5 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2013-14. EXHIBIT P6 COPY OF ORDER DT. 19.01.2018 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 I.T.C.P. 1 FOR 2009-10. EXHIBIT P14 COPY OF NOTICE IN I.T.C.P. 1 FOR 2010-11. EXHIBIT P15 COPY OF NOTICE IN I.T.C.P. 1 FOR 2011-12. EXHIBIT P16 COPY OF NOTICE IN I.T.C.P. 1 FOR 2012-13. EXHIBIT P17 COPY OF NOTICE IN I.T.C.P. 1 FOR 2013-14. EXHIBIT P18 COPY OF NOTICE IN I.T.C.P. 1 FOR 2014-15. RESPONDENT'S EXHIBITS: NIL ---------------------- TRUE COPY PA TO JUDGE Scl. P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 20683 of 2018 -------------------------------------- Dated this the 22nd 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 dispose of the writ petition directing the first respondent W.P.(C) No. 20683 of 2018 -2- 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 Scl/22.06.2018 "