INIS V.MALIAKKAL V. ASST. COMMISSIONER OF INCOME TAX, THRISSUR

WP(C)/30777/2012

AI Insights

In this writ petition, the petitioner, Inis V. Maliakkal, challenged the recovery proceedings initiated against him following an income tax assessment order for the year 2009-2010. The petitioner had already paid a substantial amount towards the tax demand but faced further recovery actions despite the ongoing appeal against the assessment order. The court considered the petitioner's circumstances, including the absence of the responsible officer due to long leave, and decided to keep the recovery proceedings in abeyance pending the resolution of the appeal, subject to the payment of additional installments by the petitioner.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755875 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ
• Keywords: Appeal Pending; Income tax assessment; Stay Petition; Tax Recovery
• Section: 154; 222

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 20TH DAY OF DECEMBER 2012/29TH AGRAHAYANA 1934 WP(C).No. 30777 of 2012 (V) --------------------------- PETITIONER(S): ------------- INIS V.MALIAKKAL, AGED 46 YEARS MALIAKKAL HOUSE, MISSION QUARTERS, THRISSUR 678 001. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): -------------- 1. ASST. COMMISSIONER OF INCOME TAX, CIRCLE (2) (1), AAYAKAR BHAVAN, THRISSUR 680 001. 2. COMMISSIONER OF INCOME TAX (APPEALS) V KERA BHAVAN, COCHIN 682 016. 3. TAX RECOVERY OFFICER OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX PALAKKAD RANGE, AAYAKAR BHAVAN, PALAKKAD 678 014. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. TRUE COPY OF THE LETTER DATED 25.2.2009 FILED BY THE PETITIONER BEFORE THE ADDL. COMMISSIONER OF INCOME TAX, THRISSUR. EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER DATED 8.12.2011 PASSED BY THE IST RESPONDENT FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P3.TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10. EXHIBIT P4.TRUE COPY OF THE ORDER DATED 22.5.12 PASSED UNDER SECTION 154 OF THE ACT BY THE AY 2009-10. EXHIBIT P5. TRUE COPY OF THE CERTIFICATE DATED 24.7.12 ISSUED UNDER SECTION 222 OF THE ACT BY THE 3RD RESPONDENT AGAINST THE PETITIONER FOR THE AY 2009-10. EXHIBIT P6. TRUE COPY OF THE CHALLANS EVIDENCING PAYMENT OF THE TAX TO THE TUNE OF RS. 40 LAKHS/FOR THE AY 2009-10 PURSUANT TO EXHIBIT P2 ASSESSMENT. RESPONDENTS' EXHIBITS ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.30777 OF 2012(V) -------------------------------------------------- Dated this the 20th day of December, 2012 J U D G M E N T Ext.P2 is an assessment order passed against the petitioner under the Income Tax Act for the year 2009-2010. Against that order petitioner filed Ext.P3 appeal, which is pending consideration of the 2nd respondent. Petitioner says that out of the demand they have already paid Rs.40 lakhs as per Ext.P6. In spite of it, Ext.P5 certificate has been issued for recovery of the amount. It is therefore this writ petition is filed. 2. The contention of the counsel for the petitioner is that the 2nd respondent is on long leave and therefore petitioner is prevented from even moving the stay petition. Although counsel for the respondents submitted that some other person is holding charge of the 2nd respondent, still having regard to the fact that the petitioner has already paid substantial amount, I am inclined to think that the appeal itself can be directed to be disposed of and stay can be granted subject to conditions. WPC.No. 30777/2012 :2 : 3. Therefore, I dispose of the writ petition directing that Ext.P3 appeal shall be disposed of by the 2nd respondent as expeditiously as possible. It is directed that in the meanwhile recovery pursuant to Exts.P2 and P5 will be kept in abeyance subject to the petitioner remitting a further sum of Rs.25 lakhs in two equal monthly installments. The first installment shall be paid on or before 10.1.2013 and the remaining installment shall be paid on or before 10.2.2013. Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the 2nd respondent for compliance. (ANTONY DOMINIC) JUDGE vi/ "