M/S.KALYAN TOURIST HOME V. INCOME TAX OFFICER, WARD NO.1, PALAKKAD

WP(C)/10024/2016

AI Insights

The case involves M/s. Kalyan Tourist Home, represented by its managing partner Ajayakumar P., who filed a writ petition against the Income Tax Officer, Ward No.1, Palakkad, challenging a series of garnishee notices issued pursuant to an assessment order confirming a tax demand of Rs.28,70,176 for the assessment year 2009-10. The petitioner sought the grant of installments to discharge this liability. The court considered the total demands for various assessment years and decided to allow the petitioner to pay the specified amount in ten monthly installments, with a stay on further recovery actions during this period.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699490 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-03-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: THOMAS ABRAHAM; JACOB STEPHEN; MERCIAMMA MATHEW; ASWIN JOHN
• Keywords: Assessment Order; Garnishee notices; Income tax demand; Instalments

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF MARCH 2016/ 3RD CHAITHRA, 1938 WP(C).No. 10024 of 2016 (C) ---------------------------- PETITIONER: ------------- M/S.KALY AN TOURIST HOME, G.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER AJAYAKUMAR.P. BY ADVS. SRI.THOMAS ABRAHAM SRI.JACOB STEPHEN SMT.MERCIAMMA MATHEW SRI.ASWIN.P.JOHN RESPONDENT: ------------------- INCOME TAX OFFICER, WARD NO.1, PALAKKAD, O/O.JOINT COMMISSIONER OF INCOME TAX, PALAKKAD RANGE, PALAKKAD. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10024 of 2016 (C) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXT.P1: THE TRUE COPY OF THE NOTICE OF DEMAND REFLECTING THE AMOUNT. EXT.P2: THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, SBI MAIN BRANCH, PALAKKAD. EXT.P2(A): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, BANK OF INDIA, PALAKKAD. EXT.P2(B): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, FEDERAL BANK LTD., PALAKKAD SANJOES TOWER. EXT.P2(C): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, ANDHRA BANK, PALAKKAD. EXT.P2(D): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, IDBI BANK LTD., PALAKKAD. EXT.P2(E): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, AXIS BANK LTD., 5619, CITY CENTRE, PALAKKAD. EXT.P2(F): THE TRUE COPY OF THE NOTICE DATED 17.11.2015 ISSUED TO MANAGER, UNION BANK OF INDIA, PALAKKAD. EXT.P3: THE TRUE COPY OF THE RECEIPT DATED 24.11.2015 EVIDENCING THE REMITTANCE OF RS.3 LAKHS. EXT.P4: THE TRUE COPY OF THE REQUEST LETTER DATED 4.12.2015 BY THE PETITIONER TO THE RESPONDENT. EXT.P5: THE TRUE COPY OF RECEIPT DATED 17.2.2016 EVIDENCING THE PAYMENT OF RS.2 LAKHS. EXT.P6: THE TRUE COPY OF THE REPRESENTATION DATED 8.3.2016 SUBMITTED BEFORE THE RESPONDENT AUTHORITY. RESPONDENT'S EXHIBITS : NIL ------------------------------------- //TRUE COPY// P.A.TO JUDGE sm A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.10024 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of March 2016 JUDGMENT The petitioner, who is aggrieved by Ext.P2 series of garnishee notices, issued against him pursuant to Ext.P1 assessment order confirming a demand of almost Rs.28,70,176/- on the petitioner, for the assessment year 2009-10, seeks only the grant of instalments to discharge his liability. 2. I have heard the learned counsel for the petitioner and the learned standing counsel for the respondent. 3. In a statement submitted by the learned standing counsel for the respondent, it is seen that the demand of the petitioner for the various assessment years is as follows: Demand for A.Y. 2009-10 28,70,176 Demand for A.Y. 2010-11 78,919 Demand for A.Y. 2011-12 1,80,488 Demand for A.Y. 2012-13 30,055 ________ Grand total as on 21/3/2016 31,59,638 Taking note of the fact that the assessment year in question in the writ petition is 2009-10 and the liability of the petitioner in W.P.(c).No.10024 of 2016 : 2 : respect of that assessment year is Rs.28,70,176/-, I direct that if he pays the said amount of Rs.28,70,176/- together with accrued interest, in ten equal and successive monthly instalments, then recovery steps against the petitioner for realisation of the tax amounts confirmed against him for the said assessment year, shall be kept in abeyance. It is also made clear that during the pendency of the stay granted by this Court, the proceedings pursuant to Ext.P2 series of garnishee notices shall also be kept in abeyance, so as to enable the petitioner to receive the amounts from his debtors and utilise the amounts for payment of the tax amounts. The writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "