K.K.LEISURES AND TOURISM INTERNATIONAL PVT. LTD., V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/30195/2018

AI Insights

The case involves M/s. K.K. Leisures and Tourism International Pvt. Ltd., represented by its managing director, K.K. Mohandas, who filed a writ petition against various income tax authorities. The petitioner sought to defer all coercive steps until the appellate authority decided on their statutory appeal, which had been pending since 2015. The authorities argued that it was unreasonable for the petitioner to expect a deferment after such a long delay without prior action to stay the proceedings. The court's decision focused on the procedural aspect, emphasizing that the appellate authority could address the stay petition under its discretion.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 763215 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAJESH NAMBIAR
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 WP(C).No. 30195 of 2018 PETITIONER/S: M/s.K.K.LEISURES AND TOURISM INTERNATIONAL PVT. LTD., K.K.PLAZA BUILDING, PERAVOOR, KANNUR-670673, REPRESENTED BY ITS MANAGING DIRECTOR K.K.MOHANDAS. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE 673001. 2 COMMISSIONER OF INCOME TAX APPEALS, COCHIN 682036 3 TAX RECOVERY OFFICER (CENTRAL) KOCHI 5TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, COCHIN 682011 4 ASSISTANT COMMISSIONER OF INCOEM TAX, CENTRAL CIRCLE-2 , AAYAKARBHAVAN (NORTH BLOCK) KOZHIKODE 673001 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 30195 of 2018 JUDGMENT The petitioner, an assessee under the Income Tax Act, filed a statutory appeal in 2015. But he did not file any stay petition. Belatedly, faced with coercive proceedings , the petitioner filed a stay petition just over a month ago. In this writ petition, the petitioner urges that the authorities should defer all coercive steps until the appellate authority decides the petitioner's statutory appeal. 2. In response, the learned Standing Counsel submits that it is iniquitous for the petitioner to insist that the authority should defer coercive steps. According to him, in the last three years, the petitioner has never bothered to have the proceedings stayed. 3. At any rate, the appellate authority may consider the petitioner's stay petition early, only to mitigate its hardship, subject to the condition it may deem proper. With this observations, I dispose of the writ petition. Sd/- DAMA SESHADRI NAIDU JUDGE das -3- W.P.(C). No. 30195 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09, 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 ASSESSMENT ORDER FOR THE YEAR 2013-14, UNDER THE INCOME TAX ACT EXHIBIT P7 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDER EXHIBIT P8 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDER EXHIBIT P9 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER -4- W.P.(C). No. 30195 of 2018 EXHIBIT P10 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER EXHIBIT P11 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER EXHIBIT P12 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P6 ASSESSMENT ORDER EXHIBIT P13 TRUE COPY OF THE NOTICE OF DEMAND DATED 09.08.2018 FOR THE YEAR 2008.09 EXHIBIT P14 TRUE COPY OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2009-10 EXHIBIT P15 TRUE COPY OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2010-11 EXHIBIT P16 TRUE COPY OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2011-12 EXHIBIT P17 TRUE COPY OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2012-13 EXHIBIT P18 TRUE COPY OF THE NOTICE DEMAND DATED 09.08.2018 FOR THE YEAR 2013-14 EXHIBIT P19 TRUE COPY OF THE REPLY DATED 16.08.2018 TO EXT.P13 DEMAND NOTICE EXHIBIT P20 TRUE COPY OF THE PROCEEDINGS DATED 28/08/2018 OF THE 4TH RESPONDENT "