M/S.KOLLAM DISTRICT POSTAL TELECOM, V. THE INCOME TAX OFFICER,

WP(C)/7118/2019

AI Insights

The case involves the Kollam District Postal Telecom BSNL Employee's Co-operative Society Ltd., which filed a writ petition challenging the decision of the Assessing Authority requiring a 20% deposit of the demand for granting a stay on tax assessments for several years. The petition was filed against the Income Tax Officer, Commissioner of Income Tax (Appeals), and the Principal Chief Commissioner of Income Tax. A notice under Section 226(3) of the Income Tax Act was issued to the Kollam District Co-operative Bank to freeze the society's account. The court decided to defer all coercive actions until the review petition is considered.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754851 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MATHEW VADAKKEL
• Assessee Lawyers: C A JOJO; JACOB CHACKO; MATHEWS JOSEPH
• Keywords: Assessment Order; Coercive Steps; Garnishee; Income Tax; Review petition; Stay Petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 08TH DAY OF MARCH 2019 / 17TH PHALGUNA, 1940 WP(C).No. 7118 of 2019 PETITIONERS: M/S.KOLLAM DISTRICT POSTAL TELECOM, BSNL EMPLOYEE'S CO-OPERATIVE SOCIETY LTD. NO.Q.880, KOLLAM P.O., REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.JACOB CHACKO SRI.MATHEWS JOSEPH RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD-1, KOLLAM RANGE, AYAKAR BHAVAN, KOLLAM-691001. 2 COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003. 3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, TRIVANDRUM-695003. 4 THE BRANCH MANAGER, THE KOLLAM DISTRICT CO-OPERATIVE BANK, KOLLAM MAIN BRANCH, PIN-691001. MATHEW GEORGE VADAKKEL GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7118 of 2019 2 JUDGMENT The petitioner is Kollam District Postal Telcom BSNL Employee's Co-operative Society Ltd. Ext.P17 is a review petition filed by them before the Principal Chief Commissioner of Income Tax, Thiruvanathapuram seeking review of the decision of the Assessing Authority to deposit 20% of demand for granting stay. In the meanwhile, a notice under Section 226(3) of the Income Tax Act is issued to garnishee-Kollam District Co-operative Bank to freeze the account. 2. Having heard the learned counsel for the petitioner as well as the learned Standing Counsel, I am of the view that the review petition shall be considered within a period of one month, after issuing notice to the petitioner. Till then, all coercive steps pursuant to Ext.P18 shall be deferred. If the account has been freeze, the bank shall be de-freeze the account. The writ petition is disposed of as above. SAS/08/03/2019 Sd/- //TRUE COPY// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE WP(C).No. 7118 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2012-13 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER AY 2013-14 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER AY 2014-15 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER AY 2015-16 DATED 29.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER AY 2016-17 DATED 31.12.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE LETTER DATED 11.02.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR ABY 2012-13 BEFORE THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2013-14 BEFORE THE 2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2015-16 BEFORE THE 2ND RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE APPEAL DATED 29.01.2019 FILED FOR AY 2016-17 BEFORE THE 2ND RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION BEFORE THE WP(C).No. 7118 of 2019 4 2ND RESPONDENT FOR AY 2012-13 DATED 05.02.2019. EXHIBIT P13 A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2013-14 DATED 05.02.2019. EXHIBIT P14 A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2014-15 DATED 05.02.2019. EXHIBIT P15 A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2015-16 DATED 05.02.2019. EXHIBIT P16 A TRUE COPY OF THE STAY PETITION BEFORE THE 2ND RESPONDENT FOR AY 2016-17 DATED 05.02.2019. EXHIBIT P17 A TRUE COPY OF THE REVIEW PETITION BEFORE THE 3RD RESPONDENT FOR ALL ASSESSMENT YEARS DATED 20.02.2019. EXHIBIT P18 A TRUE COPY OF THE NOTICE UNDER S.226(3) OF THE IT ACT DATED 01.03.2019 ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT. "