KOTTAKKAL WOOD COMPLEX V. INCOME TAX OFFICER

WP(C)/29481/2019

AI Insights

The case involves M/s. Kottakkal Wood Complex, the petitioner, who faced a series of penalty orders under the Income Tax Act for several assessment years. Aggrieved by the penalties, the petitioner filed appeals which were disposed of by a common order from the First Appellate Authority. Subsequently, the petitioner filed further appeals and stay petitions before the Income Tax Appellate Tribunal, Kochi Bench. However, recovery steps were initiated against the petitioner through demand notices before the Tribunal could consider the stay petitions. The petitioner sought relief from the High Court of Kerala, which resulted in the court's directive to the Tribunal to expedite the consideration of the stay petitions and halt recovery actions in the meantime.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 695712 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-11-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ANIL NAIR; SREEJITH NAIR; ARYA; GOKULRAJ; HARINI
• Keywords: Appeal; Penalty orders; Recovery Steps; Stay petitions
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 04TH DAY OF NOVEMBER 2019 / 13TH KARTHIKA, 1941 WP(C).No.29481 OF 2019(I) PETITIONER/S: M/S.KOTTAKKAL WOOD COMPLEX MAIN ROAD, KOTTAKKAL, MALAPPURAM. BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-1, TIRUR 676 101. 2 THE INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH-682 018. REPRESENTED BY ITS REGISTRAR. SRI.CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29481 OF 2019(I) 2 JUDGMENT Against Ext.P1 series of penalty orders under the Income Tax Act, the petitioner preferred appeals before the First Appellate Authority. The same were disposed by Ext.P2 common order. Aggrieved by the same, the petitioner preferred Ext.P3 series of appeals and Exts.P4 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even before considering the stay petitions, recovery steps have been initiated against it through Exts.P5 and P6 demand notices. 2. Heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P4 series of stay petitions preferred by the petitioner, within three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner, including further proceedings pursuant to Exts. P5 and P6, shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 3rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.29481 OF 2019(I) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2002-03 DATED 28.03.2012. EXHIBIT P1 B TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2003-04 DATED 28.03.2012. EXHIBIT P1 C TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2004-05 DATED 28.03.2012. EXHIBIT P1 D TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2005-06 DATED 28.03.2012. EXHIBIT P1 E TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2006-07 DATED 28.03.2012. EXHIBIT P1 F TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2007-08 DATED 28.03.2012. EXHIBIT P1 G TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2008-09 DATED 28.03.2012. EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 30.09.2019. EXHIBIT P3 A TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003. EXHIBIT P3 B TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P3 C TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P3 D TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXHIBIT P3 E TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. WP(C).No.29481 OF 2019(I) 4 EXHIBIT P3 F TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P3 G TRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P4 B TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P4 C TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P4 D TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXHIBIT P4 E TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P4 F TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P4 G TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 21.10.2019 PASSED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 21.10.2019 ISSUED BY THE 1ST RESPONDENT. sd "