M.A. MOHAMMED KUNHI V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/12840/2017

AI Insights

The case involves M.A. Mohammed Kunhi, a PWD contractor, who filed a writ petition against the Assistant Commissioner of Income Tax, Kannur Range, and other tax authorities, challenging the demands raised for the assessment years 2009-10 and 2010-11. The petitioner argued that he had already made substantial payments towards these demands, evidenced by challans. The Principal Commissioner of Income Tax had previously directed the payments to be made in installments and the petitioner sought a review of this order based on a circular from the Central Board of Direct Taxes (CBDT). The court's decision focused on verifying the payments made by the petitioner and potentially staying further recovery actions pending the outcome of the appeals.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755443 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-04-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: S RAJ
• Keywords: Appeal; Assessment Order; Income Tax; Stay of recovery
• Section: 143(3); 254

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 10TH DAY OF APRIL 2017/20TH CHAITHRA, 1939 WP(C).No. 12840 of 2017 (D) ---------------------------- PETITIONER: ------------- M.A. MOHAMMED KUNHI PWD CONTRACTOR, MUNAMBA HOUSE, CHERKALA, CHENGALA P.O., KASARGOD DISTRICT.671 541. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): -------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KANNUR RANGE, KANNUR.670 006. 2. COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE.673 001. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE.673 001. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12840 of 2017 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 5.3.2015 PASSED U/S 143(3) R.W.S 254 OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2009-10. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2013 PASSED U/S 143(3) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2010-11. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE FOR THE AY 2009-10. EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE FOR THE AY 2010-11. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.1.2016 PASSED BY THE 3RD RESPONDENT, THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE DISPOSING THE STAY APPLICATION FOR THE AY 2009-10 AND 2010-11. EXHIBIT P6 TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS MADE FOR THE AY'S 2009-10 AND 2010-11. EXHIBIT P7 TRUE COPY OF THE OFFICE MEMORANDUM F.NO.404/72/93-ITCC DATED 29TH FEBRUARY 2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P8 TRUE COPY OF THE REVIEW APPLICATION FOR STAY FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR REVIEWING THE ORDER DATED 22.1.2016 PASSED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: NIL ----------------------- TRUE COPY P.A TO JUDGE jma K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 12840 of 2017 C - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of April, 2017 J U D G M E N T The petitioner is aggrieved with the demand raised as per Exts.P1 and P2 for the assessment years 2009-10 and 2010-11. The petitioner submits that for the year 2009-10 more than 50% has been paid and for the year 2010-11 more than 35% as is evidenced by Ext.P6 challan. 2. The petitioner was before the Principal Commissioner of Income Tax, seeking a stay of recovery till the appeals are disposed of. In fact, the order passed by the Principal Commissioner directing payment in installments was sought to be reviewed on the circular of the CBDT by application at Ext.P8. WPC.No. 12840/2017 : 2 : 3. Since the petitioner submits that more that 50% has been made for one year and in the other 35%, the Principal Commissioner shall verify the said payment and if made, shall grant a stay till the disposal of the appeals. Writ petition is disposed of. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge "