JOSEPH K.GEORGE V. THE COMMISSIONER OF INCOME TAX

WP(C)/7378/2009

AI Insights

The writ petition was filed by Joseph K. George, the director of a private limited company, challenging the tax liabilities imposed for the assessment years 1992-93 and 1993-94. The petitioner sought to quash the orders issued by the Income Tax Officer and the Commissioner of Income Tax, claiming that the tax demands were unjust. The court noted that the dispute for 1992-93 was resolved under the Direct Tax Vivad Se Vishwas Rules, 2020, while the matter for 1993-94 was still pending before the Appellate Tribunal. Consequently, the court quashed the orders for 1992-93 and allowed the petitioner to contest the 1993-94 issues at the Tribunal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750120 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-12-2022
• Assessment Year: misc
• Other Referred Cases: W.P.(C.) Nos. 22751/2008 and 7360/2009
• Laws Referred To: Direct Tax Vivad Se Vishwas Rules, 2020, I.T. Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V M KURIAN; MATHEW KURIAN; C N SREEKUMAR; K T THOMAS
• Keywords: Assessment Year; Quashing of order; Tax liability; Writ of Certiorari
• Section: 264; 179(1)

Judgement Text

"WP(C) NO. 7378 OF 2009 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 2ND DAY OF DECEMBER 2022 / 11TH AGRAHAYANA, 1944 WP(C) NO. 7378 OF 2009 PETITIONER/S: JOSEPH K.GEORGE, s/o K.K.GEORGE, ANATHANAM HOUSE,KANJIRAPPILLY. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.C.N.SREEKUMAR SRI.K.T.THOMAS RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. 2 INCOME TAX OFFICER WARD I ERNAKULAM C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. 3 TAX RECOVERY OFFICERRANGE I ERNAKULAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: sri.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7378 OF 2009 2 P.V.KUNHIKRISHNAN, J --------------------------------------- W.P.(C) No. 7378 of 2009 -------------------------------------- Dated this the 2nd day of December, 2022 JUDGMENT The above writ petition is filed with following prayers : “(a) Issue a writ of certiorari or other appropriate writ, order or direction quashing Ext.P11 order passed by the 1st respondent and Ext.P9 order passed by the 2nd respondent. (b) To declare that the petitioner is not liable to pay the tax due from the company for the year 1992-93 and 1993-94 (c) Grant such other and further reliefs as this Hon'ble Court may deem fit to grant in the facts and circumstances of the case.” [SIC] 2. This writ petition relates to the payment of tax for the assessment year 1992-93 and 1993-94. The writ petition is filed by the Director of a private limited company. The other directors already filed writ petition before this Court as W.P.(C.) Nos. 22751/2008 and 7360/2009. The same was disposed as per judgment dated 12.10.2022. In the same way, this writ petition also can be disposed. WP(C) NO. 7378 OF 2009 3 3. When this writ petition came up for consideration, it is submitted that as far as the assessment year 1992-93 is concerned, the entire demand has been settled as per Direct Tax Vivad Se Vishwas Rules, 2020. But as far as the dispute with regard to the assessment year 1993-94 is concerned , the matter is pending before the Appellate Tribunal. Therefore, this writ petition can be closed granting liberty to the petitioner to raise all their contentions before the Appellate Tribunal as far as the assessment year 1993-94 is concerned and the demand under Sec. 179(1) can be quashed as far as the assessment year 1992-93 is concerned. Therefore, this writ petition is disposed of in the following manner: 1) Exts.P11 and P9 are quashed, as far as the assessment year 1992-93 is concerned. 2) All the other contentions raised in this writ petition based on the assessment year 1993-94 are left open and the department is free to take appropriate steps based on the decision of the Tribunal. WP(C) NO. 7378 OF 2009 4 3) The petitioner is free to take appropriate steps in accordance to law based on the decision of the Tribunal. SD/- P.V.KUNHIKRISHNAN JUDGE SKS WP(C) NO. 7378 OF 2009 5 APPENDIX OF WP(C) 7378/2009 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE STATEMENT OF INCOME SUBMITTED ALONG WITH THE RETURN FOR THE ASSESSMENT YEAR 1992-93 BEFORE THE ASSESSING AUTHORITY. Exhibit P2 TRUE COPY OF THE ORDER DATED 17.03.2008 ISSUED BY THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE SUMMONS DATED 12.10.2004. Exhibit P4 TRUE COPY OF THE STATEMENT DATED 4.11.2004 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE NOTICE DATED 13.02.2006. Exhibit P6 TRUE COPY OF THE STATEMENT DATED 03.03.2006 SUBMITTED BY THE PETITIONER. Exhibit P7 TRUE COPY OF THE NOTICE DATED 28.11.2006 ISSUED BY THE TAX RECOVERY OFFICER TO THE PETITIONER. Exhibit P8 TRUE COPY OF THE REPLY DATED 13.12.2006 SUBMITTED BY PETITIONER BEFORE THE TAX RECOVERY OFFICER. Exhibit P9 TRUE COPY OF THE ORDER UNDER SECTION 179(1) ISSUED BY THE INCOME TAX OFFICER DATED 30.04.2007. Exhibit P10 TRUE COPY OF THE REVISION PETITION DATED 27.09.2007 FILED UNDER SECTION 264 OF THE I.T.ACT. Exhibit P11 TRUE COPY OF THE ORDER DATED 21.04.2008 PASSED IN REVISION BY THE 1ST RESPONDENT. "