M/S. KINSHIP SERVICES (INDIA) PRIVATE LIMITED V. THE JOINT COMMISSIONER OF INCOME TAX

WP(C)/23775/2013

AI Insights

The case involves M/s. Kinship Services (India), Pvt. Ltd., the petitioner, who filed a writ petition challenging the demand notice and penalty orders issued by the Income Tax Department for various assessment years. The petitioner appealed against the penalty orders and simultaneously filed stay petitions to halt the recovery of the disputed sums. The primary legal contention revolves around the procedural propriety and the substantive grounds of the penalties imposed under the Income Tax Act, 1961. The court's intervention was sought to address the immediate concern of the petitioner regarding the enforcement of the demand notice during the pendency of the appeals and stay petitions.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755836 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-09-2013
• Assessment Year: misc
• Other Referred Cases: I.T.A.155/COCH/2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN
• Keywords: Demand notice; Income Tax; Penalty; Stay of recovery
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 27TH DAY OF SEPTEMBER 2013/5TH ASWINA, 1935 WP(C).No. 23775 of 2013 (V) ---------------------------- PETITIONER : -------------------------- M/S. KINSHIP SERVICES (INDIA),PVT. LTD., WILLINGDON ISLAND, MARAR ROAD, KOCHI-682 003, REPRESENTED BY ITS MANAGING DIRECTOR SHRI.M.PRABHAKAR KINI. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SRI.P.G.JAYASHANKAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX(TDS), C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM,KOCHI-682 018 2. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM, KOCHI-682 018 3. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM, COCHIN-682 018 4. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 6TH FLOOR, KERABHAVAN, S.R.V.H.S. ROAD, COCHIN-682 016 R1 TO R4 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.23775/2013 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 30/03/2012 ISSUED BY THE 2ND RESPONDENT FOR AY-2008-09 P2 COPY OF THE ORDER DATED 16/02/2012 ISSUED BY THE 2ND RESPONDENT FOR AY-2008-09 P3 COPY OF THE ORDER DATED 30/03/2012 ISSUED BY THE 2ND RESPONDENT FOR AY-2007-08 P4 COPY OF THE ORDER DATED 16/05/2012 ISSUED BY THE 2ND RESPONDENT FOR AY-2007-08 P5 COPY OF THE ORDER DATED 23/08/2011 ISSUED BY THE 1ST RESPONDENT FOR AY-2009-10 P6 COPY OF THE ORDER DATED 29/03/2011 ISSUED BY THE 3RD RESPONDENT FOR AY- 2006-07 P7 COPY OF THE ORDER DATED 29/03/2011 ISSUED BY THE 3RD RESPONDENT FOR AY-2005-06 P8 COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2005-06 P8(A) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2006-07 P8(B) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2007-08 P8(C) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2007-08 P8(D) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2008-09 P8(E) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2007-08 P8(F) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2008-09 P8(G) COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 4TH RESPONDENT FOR AY-2010-11 P9 COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2005-06 2/- -2- WP(C)NO.23775/2013 P9(A) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2006-07 P9(B) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2007-08 P9(C) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2007-08 P9(D) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2008-09 P9(E) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2007-08 P9(F) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2008-09 P9(G) COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR 2009-10 P10 COPY OF THE NOTICE NO.ACIT(TDS)/KOCHI/ARR.DEMAND/2013-14/2 DATED 5/09/2013 ISSUED BY THE 2ND RESPONDENT. P11 COPY OF THE ORDER IN I.T.A.155/COCH/2012 DATED 28/03/2013 OF THE ITAT, COCHIN BENCH P12 COPY OF THE CIRCULAR F.NO.404/10/2009-ITCC DATED 1/12/2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.23775 of 2013 = = = = = = = = = = = == = = = = Dated this the 27th day of September, 2013 J U D G M E N T The petitioner has filed Ext.P8 series appeals against Exts.P1 to P7 orders imposing penalty under the Income Tax Act, 1961. The appeals are accompanied by Ext.P9 series petitions for stay of recovery of the disputed sum. The petitioner is aggrieved by Ext.P10 demand notice served on it during the pendency of the appeals and the petitions for stay. 2. I direct the fourth respondent to consider Ext.P9 series petitions for stay with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P10 notice in relation to the impugned orders shall be put on hold till orders are passed on the petitions for stay as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the fourth respondent for compliance. The writ petition is disposed of. Sd/- V.CHITAMBARESH JUDGE DCS "