KERALA TOURISM INFRASTRUCTURE LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/17525/2013

AI Insights

The case involves Kerala Tourism Infrastructure Ltd., which filed a writ petition against the Assistant Commissioner of Income Tax and other tax authorities concerning multiple assessment orders for various assessment years. The petitioner appealed against these orders and simultaneously filed petitions for stay of recovery of the disputed taxes. The primary concern of the petitioner was the apprehension of coercive recovery actions before the appeals and stay petitions could be resolved. The High Court of Kerala intervened to ensure that the recovery actions were paused pending the decision on the stay petitions.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 764800 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-07-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: JOSEPH MARKOSE; V MARKOS; BINU MATHEW; TOM THOMAS; ABRAHAM MARKOS
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay of recovery
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 15TH DAY OF JULY 2013/24TH ASHADHA, 1935 WP(C).No. 17525 of 2013 (M) ---------------------------- PETITIONER(S)/PETITIONER: ------------------------------------------------ KERALA TOURISM INFRASTRUCTURE LTD. (FORMERLY KNOWN AS TOURISTS RESORTS KERALA LTD)4TH FLOOR VIPANCHIKA TOWERS, THYCAUD, TRIVANDRUM-695014 REP BY ITS MANAGING DIRECTOR, MR.ANIL KUMAR S BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS RESPONDENT(S)/PETITIONER: -------------------------------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)THIRUVANANTHAPURAM-695003 2. COMMISSIONER INCOME TAX (APPEALS) THIRUVANANTHAPURAM-695003 3. COMMISSIONER INCOME TAX THIRUVANANTHAPURAM-695003 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-07- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17525 of 2013 (M) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1(A):- TRUE COPY OF ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 1999-2000 EXT.P1(B): -TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2000-01 EXT.P1(C):- TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2001-02 EXT.P1(D):- TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2002-03 EXT.P1(E):- TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSEESSMENT YEAR 2003-04 EXT.P1(F): -TRUE COPY OF ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR-204-05 EXT.P1(G):- TRUE COPY OF THE ASSESSMENT ORDER DTD 18/2/2013 FOR ASSESSMENT YEAR 2010-11 EXT.P2(A):- TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 1999-00 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(B):- TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR- 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(C):- TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(D):- TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2002-03 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(E):- TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(F): -TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESMENT YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(G):- TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(A) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 1999-2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(B) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WP(C).No. 17525 of 2013 (M) EXT.P3(C) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(D) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 1992-03FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(E) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(F) COPY OF STA Y PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(G) COPY OF STA Y PETITION DATED 11-7-2013 FOR ASSEESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P4 COPY OF STA Y PETITION DATED 22-03-2013 FILED BY THE `` PETITIONER BEFORE THE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.17525 of 2013 = = = = = = = = = = = == = = = = Dated this the 15th day of July, 2013 J U D G M E N T The petitioner has filed Exts.P2 series appeals against Exts.P1 series orders of assessment under the Income Tax Act. The appeals are accompanied by Exts.P3 series petitions for stay of recovery of disputed tax. The petitioner is apprehensive of coercive proceedings even before the disposal of the appeals and the petitions for stay. 2. I direct the second respondent to consider Exts.P3 series petitions with notice to the petitioner within a period of two months. The coercive steps for recovery of the disputed tax shall be put on hold till orders are passed on Exts.P3 series petitions as directed above. 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 smm 2 "