K.T.IBRAHIM V. INCOME TAX OFFICER

WP(C)/23808/2013

AI Insights

The case involves K.T. Ibrahim, the petitioner, who filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning penalty orders for the assessment years 2005-06 to 2008-09. The petitioner appealed against these orders and filed petitions for condonation of delay and stay of recovery. The primary concern was the apprehension of coercive recovery actions before the appeals and petitions were resolved. The court's decision focused on ensuring that the appeals and petitions were considered promptly and that no coercive measures were taken in the interim.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699840 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-09-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; MAHESH MENON
• Keywords: Condonation of delay; Income Tax; Penalty; Stay of recovery

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 30TH DAY OF SEPTEMBER 2013/8TH ASWINA, 1935 WP(C).No. 23808 of 2013 (A) ---------------------------- PETITIONER(S): ---------------- K.T.IBRAHIM K T C VEGETABLES, MAIN ROAD, PATTAMBI PALAKKAD. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER WARD II, PALAKKAD - 678 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), I.S. PRESS ROAD, ERNAKULAM - 682 031. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23808 of 2013 (A) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------- EXHIBIT-P1-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2005-06 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(A)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2005-06 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(B)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2006-07 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(C)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2006-07 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(D)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2007-08 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(E)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2007-08 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(F)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2008-09 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(G)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2008-09 ISSUED BY THE IST RESPONDENT. EXHIBIT-P1(H)-TRUE COPY OF THE ORDER DATED 22/11/2012 FOR THE YEAR 2008-09 ISSUED BY THE IST RESPONDENT. EXHIBIT-P2-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(A)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(B)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(C)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(D)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(E)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(F)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. W.P. (C) No.23808 of 2013 : 2 : EXHIBIT-P2(G)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P2(H)-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 01/04/2013. EXHIBIT-P3-TRUE COPY OF THE DELAY PETITION FILED BY THE PETITIONER DATED 02/04/2013. EXHIBIT-P3(A)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(B)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(C)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(D)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(E)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(F)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(G)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P3(H)-TRUE COPY OF THE DELAY PETITION FILED BY THE PEITIONER DATED 02/04/2013. EXHIBIT-P4-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(A)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(B)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(C)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(D)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(E)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(F)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. W.P. (C) No.23808 of 2013 : 3 : EXHIBIT-P4(G)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. EXHIBIT-P4(H)-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 26/09/2013. RESPONDENT(S)' EXHIBITS: Nil. ---------------------------- //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.23808 of 2013 ------------------------------- Dated this the 30th day of September, 2013 J U D G M E N T The petitioner has filed Ext.P2 series appeals against Ext.P1 series orders imposing penalty. The appeals are accompanied by Ext.P3 series petitions for condonation of delay and Ext.P4 petitions for stay of recovery of the disputed amounts. The petitioner is apprehensive of coercive steps even before the disposal of the appeals and the petitions for condonation of delay and for stay. 2. I direct the second respondent to consider Ext.P3 series petitions for condonation of delay and Ext.P4 series petitions for stay with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P1 series orders shall be put on hold in the meanwhile. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The Writ Petition is disposed of. V.CHITAMBARESH, Judge. nj. "