KOTTAKKAL WOOD COMPLEX V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/21828/2011

AI Insights

The case involves Kottakkal Wood Complex, represented by its managing partner, Sri. A. Mohammed, who is the petitioner. The petitioner is challenging the coercive steps taken by the Income Tax Department following a search under section 132 of the Income Tax Act, 1961. The petitioner has filed appeals against the assessment orders issued by the Deputy Commissioner of Income Tax, Central Circle 2, Calicut, for several assessment years. The appeals were filed before the Income Tax Appellate Tribunal, Cochin Bench. The petitioner sought a writ of mandamus to direct the Tribunal to dispose of the stay petitions related to these appeals within a specified timeframe.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 768855 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-08-2011
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; J R NAVAZ; NIVEDITA KAMATH
• Keywords: Assessment Order; Coercive Steps; Income Tax; Stay Petition
• Section: 132

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 21828 of 2011(C) -------------------------- PETITIONER: ----------------- KOTTAKKAL WOOD COMPLEX, MAIN ROAD, KOTTAKKAL-676 503, REPRESENTED BY ITS MANAGING PARTNER, SRI. A.MOHAMMED. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, CALICUT-673 001. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, ERNAKULAM-682 021. 3. INCOME TAX OFFICER, WARD-1, TIRUR-676 501. BY STANDING COUNSEL SHRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.21828/11 2 APPENDIX IN W.P.(C)No.21828/11 PETITIONER'S EXTS: EXHIBIT.P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( A ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2003-04, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( B ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( C ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( D ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( E ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P1( F ) : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09, DATED 09.12.2009 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT.P2 : TRUE COPY OF THE ORDERS FOR THE YEAR 2002-03, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI TO THE PETITIONER EXHIBIT.P2( A ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2003-04, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2( B ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2004-05, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2( C ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2005-06, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. W.P.(C)No.21828/11 3 EXHIBIT.P2( D ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2006-07, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2( E ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2007-08, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2( F ) : TRUE COPY OF THE ORDERS FOR THE YEAR 2008-09, DATED 12.11.2010 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P3 : TRUE COPY OF THE APPEAL FOR THE A.Y. 2002-03 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( A ) : TRUE COPY OF THE APPEAL FOR THE A.Y. 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( B ) : TRUE COPY OF THE APPEAL FOR THE A.Y. 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( C ) : TRUE COPY OF THE APPEAL FOR THE A.Y. 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( D ) TRUE COPY OF THE APPEAL FOR THE A.Y. 2006-07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( E ) : TRUE COPY OF THE APPEAL FOR THE A.Y. 2007-08 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P3( F ) : TRUE COPY OF THE APPEAL FOR THE A.Y. 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4 : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2002-03 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4( A ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4( B ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT W.P.(C)No.21828/11 4 EXHIBIT.P4( C ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2005-06 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4( D ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2006-07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4( E ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2007-08 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P4( F ) : TRUE COPY OF THE STAY PETITION FOR THE A.Y. 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT.P5 : TRUE COPY OF THE NOTICE DATED 28.07.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER TRUE COPY P.A.TO JUDGE T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.21828 OF 2011 --------------------------------- DATED THIS THE 26th DAY OF AUGUST, 2011 J U D G M E N T The petitioner is an assessee under the Income Tax Act, 1961. Pursuant to a search under section 132 of the Act, proceedings were initiated against the petitioner and copies of the assessment orders have been produced as Exhibits P1 to P1(f). Exhibits P2 to P2(f) are the orders passed by the Commissioner of Commercial Tax (Appeals-). Against the same the petitioner has filed statutory appeals before the Tribunal. 2. It is submitted that the Department is taking coercive steps against the petitioner. The petitioner seeks for a direction to dispose of the stay petitions within a time frame. 3. Heard the learned Standing Counsel for the Department. 4. There will be a direction to the 2nd respondent to take a decision on the stay petitions filed by the petitioner, namely Exhibits P4 to P4(f) series within three weeks from the date of receipt of a copy of this judgment. Till such time the proceedings will be kept in abeyance. The Writ Petition is disposed of as above. T.R. RAMACHANDRAN NAIR, JUDGE. dsn "