K.K.BUILDERS, V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/30024/2018

AI Insights

The case involves K.K. Builders, represented by its managing partner K.K. Radhakrishnan, who filed a writ petition against multiple respondents including the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The petitioner challenged several assessment orders and filed appeals along with stay petitions. The core issue was the premature coercive actions taken by the tax authorities despite the pending stay petitions. The court's decision focused on ensuring procedural fairness by allowing the appellate authority to first decide on the stay petitions before any coercive measures were implemented.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755142 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-09-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAJESH NAMBIAR
• Keywords: Coercive Steps; Income tax assessment; Procedural fairness; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 13TH DAY OF SEPTEMBER 2018 / 22ND BHADRA, 1940 WP(C).No. 30024 of 2018 PETITIONER/S: K.K.BUILDERS, PERAVOOR, KANNUR-670673, REPRESENTED BY ITS MANAGING PARTNER K.K.RADHAKRISHNAN BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE-673001. 673001 2 COMMISSIONER OF INCOME TAX(APPEALS) COCHIN-682036 3 TAX RECOVERY OFFICER(CENTRAL) KOCHI, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, COHIN-686011. 4 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, AAYAKARBHAVAN (NORTH BLOCK), KOZHIKODE-673001. OTHER PRESENT: JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.30024 of 2018 2 JUDGMENT The petitioner questioned Exts.P1 to P5 assessment orders before the second respondent. The petitioner has also filed Exts.P11 to P15 stay petitions in the Exts.P6 to P10 appeals. Ventilating his grievance that the authorities are taking coercive steps before the appellate authority could consider the stay petitions, 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 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. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the second respondent considers the stay petitions. I also hope that the second respondent will dispose of the stay petitions expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE WPC No.30024 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08, UNDER THE INCOME TAX ACT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10, UNDER THE INCOME TAX ACT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11, UNDER THE INCOME TAX ACT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12, UNDER THE INCOME TAX ACT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13, UNDER THE INCOME TAX ACT. EXHIBIT P6 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDER. EXHIBIT P7 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDER. EXHIBIT P8 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER. EXHIBIT P9 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER. EXHIBIT P10 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER. EXHIBIT P11 TRUE COPY OF THE STAY PETITION FILED IN EXT P5 APPEAL EXHIBIT P12 TRUE COPY OF THE STAY PETITION FILED IN EXT P7 APPEAL EXHIBIT P13 TRUE COPY OF THE STAY PETITION FILED IN EXT P8 APPEAL EXHIBIT P14 TRUE COPY OF THE STAY PETITION FILED IN EXT P9 APPEAL WPC No.30024 of 2018 4 EXHIBIT P15 TRUE COPY OF THE STAY PETITION FILED IN EXT P10 APPEAL EXHIBIT P16 TRUE COPY OF THE NOTICE OF DEMAND DATED 9.8.2018 FOR THE YEAR 2007-08 EXHIBIT P17 TRUE COPY OF THE NOTICE OF DEMAND DATED 9.8.2018 FOR THE YEAR 2009-10 EXHIBIT P18 TRUE COPY OF THE NOTICE OF DEMAND DATED 9.8.2018 FOR THE YEAR 2010-11 EXHIBIT P19 TRUE COPY OF THE NOTICE OF DEMAND DATED 9.8.2018 FOR THE YEAR 2011-12 EXHIBIT P20 TRUE COPY OF THE NOTICE OF DEMAND DATED 9.8.2018 FOR THE YEAR 2012-13 EXHIBIT P21 TRUE COPY OF THE REPLY DATED 16.8.2018 TO EXT P16 DEMAND NOTICE EXHIBIT P22 TRUE COPY OF THE PROCEEDINGS DATED 28/08/2018 OF THE 4TH RESPONDENT. "