K.P.ABDUL MAJEED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7392/2013

AI Insights

The case involves K.P. Abdul Majeed, the petitioner, who challenged the recovery proceedings initiated by the Assistant Commissioner of Income Tax and the Tax Recovery Officer based on several assessment orders for the years 2002-03 to 2005-06. The petitioner had filed appeals against these orders, which were pending before the Income Tax Appellate Tribunal, Cochin Bench. The primary legal issue was the initiation of recovery proceedings while the appeals were still pending. The court considered the urgency of the matter due to the impending recovery actions and the status of the appeals before the Tribunal.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699348 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P RAGHUNATHAN; PREMJIT NAGENDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Recovery proceedings; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 18TH DAY OF MARCH 2013/27TH PHALGUNA 1934 WP(C).No. 7392 of 2013 (Y) --------------------------- PETITIONER(S): -------------------------- K.P.ABDUL MAJEED, “SONA”, KOTTARAM ROAD, CALICUT. BY ADVS.SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1) CALICUT 673 001. 2. TAX RECOVERY OFFICER, AYANKAR BHAVAN, KOZHIKODE - 673 001. 3. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD COCHIN 682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7392 of 2013 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P1: COPY OF ASSESSMENT ORDER 2002-03. EXT.P2: COPY OF ASSESSMENT ORDER 2003-04. EXT.P3: COPY OF ASSESSMENT ORDER 2004-05. EXT.P4: COPY OF ASSESSMENT ORDER 2005-06. EXT.P5: COPY OF ASSESSMENT ORDER 2003-04. EXT.P6: COPY OF ORDER IN WPC NO 2212/2007 DT 04-10-2007. EXT.P7: COPY OF PROCEEDINGS OF COM.OF IT DT 09-07-2012. EXT.P8: COPY OF COMMON ORDER IN ITA NOS.13,14/2007.098,ITA 12,82,83/ 29010.11 DT 17-12-2012. EXT.P9: COPY OF SECOND APPEAL 2002-03. EXT.P10: COPY OF SECOND APPEAL 2003-04. EXT.P11: COPY OF SECOND APPEAL 2004-05. EXT.P12: COPY OF SECOND APPEAL 2005-06. EXT.P13: COPY OF SECOND APPEAL 2003-04. EXT.P14; COPY OF APPLICATION FOR STAY. EXT.P15: COPY OF NOTICE DTD. 21/01/2013 ISSUED BY SECOND RESPONDENT. EXT.P16: COPY OF REPLY DTD. 01/02/2013. EXT.P17: COPY OF HEARING NOTICE 2002.03. EXT.P18: COPY OF HEARING NOTICE 2003-04. EXT.P19: COPY OF HEARING NOTICE 2004-05. EXT.P20: COPY OF HEARING NOTICE 2005-06. EXT.P21: COPY OF HEARING NOTICE 2003-04. EXT.P22: COPY OF SUMMONS DTD. 01/02/2013. RESPONDENT(S)' EXHIBITS N I L /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.7392 of 2013 ------------------------------------------- Dated this the 18th day of March, 2013 JUDGMENT 1.Exts.P1 to P5 are the assessment orders passed against the petitioner for the assessment years 2002-03 to 2005-06. These orders were confirmed by the first appellate authority in Ext.P8 order. Challenging the proceedings, the petitioner filed Exts.P9 to P13 appeals before the third respondent, Tribunal. Along with the appeals, Ext.P14 stay petition also has been filed. According to the petitioner, the appeals are posted to 22.4.2013 as per Exts.P17 to P21 and that in the mean while, recovery proceedings are initiated by Ext.P15 notice. It is in these circumstances, this writ petition is filed. 2.Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3.Since Exts.P9 to P13 appeals are pending before the third respondent, the Tribunal, I direct the third respondent to pass WPC.7392/13 2 orders thereon. This the third respondent shall do as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. In the mean time, considering the fact that Exts.P1 to P5 are already confirmed by the first appellate authority by Ext.P8 order and that the appeals are filed only in January, 2013, I direct that the recovery pursuant to Exts.P1 to P5 will stand stayed subject to the petitioner remitting 1/4th of the amounts due thereon within three weeks from today. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC Judge kkb.18/3. "