M/S. ARAFA JEWELLERY V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/33676/2017

AI Insights

The case involves M/S. Arafa Jewellery, represented by its managing partner K. Abdul Salam, who filed a writ petition against the Deputy Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The petitioner challenged the initiation of coercive proceedings while appeals against several assessment orders were pending before the Appellate Authority. The assessments were made under section 143(3) of the Income Tax Act for various assessment years, and demand notices were issued under section 156. The court's intervention was sought to stay the coercive actions until the appeals were resolved.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755393 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-10-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K J ABRAHAM; NIKHIL JOHN
• Keywords: Appeal Pending; Coercive Proceedings; Income tax assessment; Stay of Proceedings
• Section: 143(3); 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 WP(C).No. 33676 of 2017 (H) ---------------------------- PETITIONER : --------------------- M/S. ARAFA JEWELLERY, MAIN ROAD, CHINNAKKADA P.O, KOLLAM - 691 001, REPRESENTED BY ITS MANAGING PARTNER, K. ABDUL SALAM. BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT(S): ----------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM - 682 036. R1 TO R3 BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 33676 of 2017 (H) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE U/S. 156 DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2006-07 DATED 30.04.2014. EXHIBIT P9 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2007-08 DATED 30.04.2014. EXHIBIT P10 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2008-09 DATED 30.04.2014. EXHIBIT P11 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2009-10 DATED 30.04.2014. EXHIBIT P12 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2010-11 DATED 30.04.2014. EXHIBIT P13 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12 DATED 30.04.2014. EXHIBIT P14 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13 DATED 30.04.2014. EXHIBIT P15 TRUE COPY OF THE NOTICE NO.ACIT/CC/KLM/ARR/17-18 DATED 04.10.2017. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ sts P.A.TO JUDGE K.VINOD CHANDRAN, J. -------------------------------- W.P.(C)No.33676 of 2017 ---------------------------------- Dated this the 23rd day of October, 2017 JUDGMENT Exts.P1 to P7 are the assessment orders, against which the petitioner filed Exts.P8 to P14 appeals, before the 3rd respondent. The appeals are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the Appellate Authority, the 3rd respondent herein, consider and dispose of Exts.P8 to P14 appeals within a period of three months from the date of receipt of the certified copy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the proceedings thereafter. W.P.(C)No.33676/2017 -2- The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the Appellate Authority, whose orders shall determine the further steps thereafter. Sd/- K.VINOD CHANDRAN, JUDGE skj "