JOSHI MANUEL V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/29825/2013

AI Insights

This case involves a writ petition filed by Joshi Manuel against the Commissioner of Income Tax (Appeals)-V and other tax authorities concerning the payment of disputed tax amounts for several assessment years. The petitioner challenged the conditional order of stay which required the deposit of half of the total amount due in five equal monthly installments. The court found the original condition not overly onerous but modified it to require only one third of the total amount to be deposited, with the balance secured by property. The case highlights issues related to the procedural aspects of tax disputes and the conditions under which stays on tax recovery can be granted.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699854 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-12-2013
• Assessment Year: misc
• Other Referred Cases: WPC NO.26669/2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M V BOSE; VINOD MADHAV; NISHA BOSE
• Keywords: Assessment Year; Conditional Order; Income Tax; Stay Petition
• Section: 281B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 4TH DAY OF DECEMBER 2013/13TH AGRAHAYANA, 1935 WP(C).No. 29825 of 2013 (C) ---------------------------- PETITIONER -------------------------- JOSHI MANUEL KARANKAL HOUSE, ELIKULAM P.O., PALA-686 577. BY ADVS.SRI.M.V.BOSE SRI.VINOD MADHAV AN SMT.NISHA BOSE RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-V KERA BHAVAN, SRV HIGH SCHOOL ROAD NEAR JEWELL JUNCTION, KOCHI-682 011. 2. THE INCOME TAX OFFICER WARD NO.2 KOTTA YAM-686 001. 3. THE TAX RECOVERY OFFICER OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX KOTTA YAM RANGE, KOTTA YAM-686 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-12- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 29825 of 2013 (C) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ORDER DATED 5/3/2013 U/S.281 B OF THE INCOME TAX ACT, 1961. EXHIBIT P2 . TRUE COPY OF THE ORDER DATED 5/3/2013. EXHIBIT P3. TRUE COPY OF THE ORDER DATED 7/3/2013. EXHIBIT P4. TRUE COPY OF ASSESSMENT MADE FOR THE ASSESSMENT YEAR 2006-2007. EXHIBIT P5. TRUE COPY OF THE RECEIPT FOR THE YEAR 2007 - 2008. EXHIBIT P6. TRUE COPY OF THE RECEIPT FOR THE YEAR 2008-2009. EXHIBIT P7. TRUE COPY OF THE RECEIPT FOR THE YEAR 2009-2010 EXHIBIT P8. TRUE COPY OF THE RECEIPT FOR THE YEAR 2010-2011 EXHIBIT P9. TRUE COPY OF THE RECEIPT FOR THE YEAR 2011-2012 EXHIBIT P10. TRUE COPY OF THE RECEIPT FOR THE YEAR 2012 - 2013. EXHIBIT P11. TRUE COPY OF THE APPEAL DATED 17/4/2013 OF THE YEAR 2006-2007. EXHIBIT P12. TRUE COPY OF THE STAY PETITION DATED 18/4/2013. EXHIBIT P13. TRUE COPY OF THE APPEAL PETITION FOR 2007-2008 DATED 17/4/2013. EXHIBIT P14. TRUE COPY OF STAY PETITION FOR STAY OF COLLECTION OF DISPUTED TAX FOR THE YEAR 2007 2008. EXHIBIT P15. TRUE COPY OF APPEAL FOR 2008 -2009. EXHIBIT P16. TRUE COPY OF THE STAY PETITION FOR 2008-2009. EXHIBIT P17. TRUE COPY OF THE APPEAL FOR 2009-2010 EXHIBIT P18. TRUE COPY OF THE STAY PETITION ALONG WITH EXT.P17. EXHIBIT P19. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2010-2011. EXHIBIT P20. TRUE COPY OF THE STAY PETITION FOR THE YEAR 2010-2011. EXHIBIT P21. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2011-2012 EXHIBIT P22. TRUE COPY OF THE STAY PETITION DATED 18/4/2013. WP(C).No. 29825 of 2013 (C) -2-- ---------------------------- EXHIBIT P23. TRUE COPY OF APPEAL FOR THE ASSESSMENT YEAR 2012-2013. EXHIBIT P24. TRUE COPY OF THE STAY PETITION DATED 18/4/2013 FILED FOR THE YEAR 2012-2013. EXHIBIT P25. TRUE COPY OF NOTICE OF DEMAND DATED 5/9/2013 FOR THE YEAR 2006-2007. EXHIBIT P26. TRUE COPY OF NOTICE FOR THE YEAR 2007-2008. EXHIBIT P27. TRUE COPY OF NOTICE FOR THE YEAR 2008-09. EXHIBIT P28. TRUE COPY OF NOTICE FOR THE YEAR 2009-2010. EXHIBIT P29. TRUE COPY OF NOTICE FOR THE YEAR 2010-2011. EXHIBIT P30. TRUE COPY OF NOTICE FOR THE YEAR 2011-2012. EXHIBIT P31. TRUE COPY OF NOTICE FOR THE YEAR 2012-2013 EXHIBIT P32. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2006 2007. EXHIBIT P33. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2007-2008. EXHIBIT P34. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2008-2009. EXHIBIT P35. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2009-2010. EXHIBIT P36. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2010-2011 EXHIBIT P37. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2011-2012 EXHIBIT P38. TRUE COPY OF DEMAND DATED 3/9/2013 FOR THE ASSESSMENT FOR THE YEAR 2012-2013. EXHIBIT P39. TRUE COPY OF THE JUDGMENT IN WPC NO.26669/2013. EXHIBIT P40. TRUE COPY OF NOTICE DATED 20/11/2013. EXHIBIT P41. TRUE COPY OF FRONT PAGE AND REVERSE SIDE OF THE COVER. EXHIBIT P42. TRUE COPY OF ORDER DATED 28/11/2013. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.29825 of 2013 = = = = = = = = = = = == = = = = Dated this the 4th day of December, 2013 J U D G M E N T Ext.P42 conditional order of stay passed in Exts.P11, P15, P17, P19 and P21 appeals is impugned. Ext.P42 order inter alia directs the petitioner to deposit one half of the total amount due and that too in five equal monthly instalments. 2. A detailed consideration of the merits of this case at this juncture would prejudice the contentions of either parties in the statutory appeals pending. Suffice it to say that the condition imposed in Ext.P42 order is not so onerous or unreasonable in the facts and circumstances of the case. 3. I however modify Ext.P42 order by permitting the petitioner to deposit one third of the total amount demanded and to furnish security for the balance to the satisfaction of the assessing authority. It is open to the petitioner to offer the property attached for the same dues as security for the balance two third amount. 4. The petitioner shall make the deposit and furnish security as directed above within a period of two months. The W.P.(C) No.29825 of 2013 2 petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "