M/S KERALA KERA KARSHAKA SAHAKARANA FEDERATION LTD., V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/2405/2020

AI Insights

The case involves M/s Kerala Kera Karshaka Sahakarana Federation Ltd., which filed a writ petition against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The petitioner challenged the coercive recovery proceedings initiated by the assessing authority during the pendency of their stay petitions related to disputed tax amounts for the assessment years 2014-15 and 2015-16. The High Court heard the arguments from both parties and decided to keep the coercive recovery in abeyance until the stay applications were resolved, emphasizing the need for a timely decision on these applications.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 763078 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-01-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: V P NARAYANAN; T M SREEDHARAN; NISHA JOHN; DIVYA RAVINDRAN; R BHASKARA KRISHNAN
• Keywords: Appeal; Coercive Recovery; Income tax assessment; Stay Petition
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.2405 OF 2020(A) PETITIONER: M/S KERALA KERA KARSHAKA SAHAKARANA FEDERATION LTD., KERA TOWER, KERA FED, KERA WATER WORKS COMPOUND, VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI N RAVI KUMAR. BY ADVS. SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1) AYAKKAR BHAWAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. ADV. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.2405 OF 2020(A) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.2405 of 2020 =========================== Dated this the 29th day of January, 2020 JUDGMENT Against Exts.P1 & P2 orders, the petitioner has filed Exts.P3 & P4 appeals and Exts.P3(a) & P4(a) stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. 2. Heard Smt.Nisha John, learned counsel appearing for the petitioner and Sri.Jose Joseph, learned standing counsel appearing for the respondents. 3. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Exts.P3(a) & P4(a) stay applications filed in Exts.P3 & P4 appeals and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on those applications WP(C).No.2405 OF 2020(A) 3 without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay applications, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS JUDGE vgd WP(C).No.2405 OF 2020(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONG WITH DEMAND NOTICE COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE COMPUTATION OF INCOME EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 16.1.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 (A) TRUE COPY OF THE STAY PETITION DATED 16.1.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 16.1.2020 FOR AY-2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 (A) TRUE COPY OF THE STAY PETITION DATED 16.1.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16 EXHIBIT P5 TRUE COPY OF THE APPLICATION DATED 16.1.2020 SUBMITTED BY THE PETITIONER U/S 220(6) BEFORE THE 1ST RESPONDENT FOR AY- 2014-15 EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 16.1.2020 SUBMITTED BY THE PETITIONER U/S 220(6) BEFORE THE 1ST RESPONDENT FOR AY- 2015-16 "