LAKSHADWEEP DEVELOPMENT CORPORATION. V. THE INCOME TAX OFFICER,

WP(C)/2998/2017

AI Insights

The case involves the Lakshadweep Development Corporation, which filed a writ petition against the Income Tax Department concerning recovery actions while appeals were pending. The petitioner contested the recovery measures taken by the Income Tax Officer and other tax authorities for the assessment years 2011-12, 2012-13, and 2013-14. The appeals against the assessment orders were pending before the Income Tax Appellate Tribunal, and the petitioner had also filed stay applications. The court's decision to stay the recovery actions was based on the upcoming session of the Tribunal, where the stay petitions were to be considered.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 758770 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-03-2017
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: P K R MENON; JOSE JOSEPH
• Assessee Lawyers: MANU
• Keywords: Appeal; Assessment Order; Income Tax; Recovery; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 8TH DAY OF MARCH 2017/17TH PHALGUNA, 1938 WP(C).No. 2998 of 2017 (Y) --------------------------- PETITIONER(S): ------------- LAKSHADWEEP DEVELOPMENT CORPORATION, 27/1038B, PANAMPILLY NAGER, ERNAKULAM,KOCHI.682036, REPRESENTED BY ITS AUTHORISED SIGNATORY, LIJO JOHNSON, FINANCIAL CONSULTANT. BY ADV. SRI.MANU.S, SC RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD 1(4), CORPORATE RANGE-1, 5TH FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, 1ST FLOOR, \"POORNIMA”, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI.36. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX, C.R BUILDING, I.S.PRESS ROAD, KOCHI. 4. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KENDRIYA BHAVAN, KAKKANAD, KOCHI.37, REPRESENTED BY THE ASST. REGISTRAR. R1-4 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 2998 of 2017 (Y) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.1.2014 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2015 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 19.3.2014 FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A) TRUE COPY OF THE APPEAL DATED 16.4.2015 FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(B) TRUE COPY OF THE APPEAL DATED 22.3.2016 FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE SAID FIRST APPELLATE ORDER DATED 24.11.2016 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P3(A) TRUE COPY OF THE FIRST APPELLATE ORDER DATED 24.11.2016 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4(A) TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P4(B) TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P5 TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P5(A) TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P5(B) TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT WITH RESPECT OF THE ASSESSMENT YEAR 2011-12. EL WP(C).No. 2998 of 2017 (Y) -------------------------- EXHIBIT P6(A) TRUE COPY OF THE PETITION FOR STAY FILED ALONG WITH EXHIBIT P6. EXHIBIT P7 TRUE COPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT WITH RESPECT OF THE ASSESSMENT YEAR 2012-13. EXHIBIT P7(A) TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE EXHIBIT P7 APPEAL. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THIS HON'BLE COURT IN WP(C) NO.41512/2016. RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE EL K. VINOD CHANDRAN, J. ===================== W.P.(C)No.2998 of 2017 - Y ========================= Dated this the 08th day of March, 2017 J U D G M E N T The petitioner is concerned with the recovery effected when the appeals at Ext.P6 and P7 are pending before the 4th respondent. It is also submitted that Exts.P6(a) and P7(a) application for stay also have been filed. 2. The learned Counsel appearing for the petitioner submits that there is no Tribunal sitting as of now. The learned Senior Counsel appearing for the Department submits that there is a sitting of the Tribunal, commencing in the next week for two weeks. In such circumstance, the Tribunal would take up the stay petitions in the above appeals ie; Exts.P6(a) and P7(a) and consider it on 15.03.2017. Both the parties shall co-operate and ensure that their representatives are present before the Tribunal on that date. The recovery shall stand stayed till orders are passed in the stay petitions at Exts.P6(a) 2 W.P.(C)No.2998/2017 and P7(a) and on such orders are being passed, the recovery shall be governed by such orders. The writ petition would stand disposed of with the above observations. Sd/- K. VINOD CHANDRAN, JUDGE SB/08/03/2017 // true copy // P.A to Judge "