M/S. MANJOORAN HOUSING DEVELOPMENT (P) LTD. V. UNION OF INDIA

WP(C)/10722/2015

AI Insights

The case involves M/S. Manjooran Housing Development (P) Ltd., represented by its director, Mr. Joy Jo Manjooran, who filed a writ petition against the Union of India and various income tax authorities. The petitioner challenged the recovery notice issued by the 5th respondent while appeals and stay petitions regarding earlier orders were pending before the Appellate Tribunal. The primary legal issue was whether the recovery proceedings should continue despite the pending appeals and stay petitions. The court's decision to keep the recovery notice in abeyance was based on the principle of not prejudicing the outcome of the pending legal proceedings.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 678380 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-04-2015
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: M NAMBIAR; P MENON; P THOMAS; K MATHAI; JOSON MANAVALAN; KURYAN THOMAS
• Keywords: Delay petition; Income Tax; Recovery notice; Stay Petition; TDS

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 1ST DAY OF APRIL 2015/11TH CHAITHRA, 1937 WP(C).No. 10722 of 2015 (M) ---------------------------- PETITIONER: ----------------- M/S. MANJOORAN HOUSING DEVELOPMENT (P) LTD., J&R COMPLEX, N.H.ROAD, PALARIVATTOM, KOCHI - 682 025, REPRESENTED BY ITS DIRECTOR, MR.JOY JO MANJOORAN. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH MENON SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENTS: ---------------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI 110 001. 2. THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL 1ST FLOOR (BLOCK C-1 AND C-II), KENDRIYA BHAVAN OPP. COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD, KOCHI - 682 037. 3. COMMISSIONER OF INCOME TAX (APPEALS) - III KERA BHAVAN SRV HIGH SCHOOL ROAD, KOCHI 682 011. 4. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), C.R. BUILDING I.S. PRESS ROAD, ERNAKULAM KOCHI - 682 018. 5. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), C.R. BUILDING I.S.PRESS ROAD, ERNAKULAM, KOCHI - 682 018. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.10722/2015 APPENDIX PTITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE ORDER DT.26.9.2013 PASSED FOR THE FINANCIAL YEAR 2008-2009. EXT.P2 : TRUE COPY OF THE ORDER DT.26.9.2013 PASSED FOR THE FINANCIAL YEAR 2009-10. EXT.P3 : TRUE COPY OF THE ORDER DT.26.9.2013 PASSED FOR THE FINANCIAL YEAR 2010-11. EXT.P4 : TRUE COPY OF THE ORDER DT.26.9.2013 PASSED FOR THE FINANCIAL YEAR 2011-12. EXT.P5 : TRUE COPY OF THE ORDER DT.19.12.2014 PASSED BY THE 3RD RESPONDENT IN APPEAL NO.ITA NO.1/TDS/EKM/CIT(A)- III/2013-14 FOR THE ASSESSMENT YEAR 2009-10. EXT.P6 : TRUE COPY OF THE ORDER DT.19.12.2014 PASSED BY THE 3RD RESPONDENT IN APPEAL NO.ITA NO.2/TDS/EKM/CIT(A)- III/2013-14 FOR THE ASSESSMENT YEAR 2010-11. EXT.P7: TRUE COPY OF THE ORDER DT.19.12.2014 PASSED BY THE 3RD RESPONDENT IN APPEAL NO.ITA NO.126/TDS/EKM/CIT(A)- III/2013-14 FOR THE ASSESSMENT YEAR 2011-12. EXT.P8: TRUE COPY OF THE ORDER DT.19.12.2014 PASSED BY THE 3RD RESPONDENT IN APPEAL NO.ITA NO.3/TDS/EKM/CIT(A)- III/2013-14 FOR THE ASSESSMENT YEAR 2012-13. EXT.P9: TRUE COPY OF THE APPEAL (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER CHALLENGING EXT.P5 ORDER. EXT.P10: TRUE COPY OF THE APPEAL (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER CHALLENGING EXT.P6 ORDER. EXT.P11: TRUE COPY OF THE APPEAL (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER CHALLENGING EXT.P7 ORDER. EXT.P12: TRUE COPY OF THE APPEAL (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER CHALLENGING EXT.P8 ORDER. EXT.P13: TRUE COPY OF THE DELAY PETITION DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P9 APPEAL (WITHOUT ANNEXURES). EXT.P14: TRUE COPY OF THE DELAY PETITION DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P10 APPEAL (WITHOUT ANNEXURES). EXT.P15: TRUE COPY OF THE DELAY PETITION DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P11 APPEAL (WITHOUT ANNEXURES). cntd...2.. W.P.(C) NO.10722/2015 ;; 2 ;; EXT.P16: TRUE COPY OF THE DELAY PETITION DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P12 APPEAL (WITHOUT ANNEXURES). EXT.P17: TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P9 APPEAL. EXT.P18: TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P10 APPEAL. EXT.P19: TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P11 APPEAL. EXT.P20: TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DT.18.3.2015 FILED BY THE PETITIONER ALONG WITH EXT.P12 APPEAL. EXT.P21: TRUE COPY OF THE LETTER DT.27.2.2015 ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT. RESPONDENTS' EXHIBITS : NIL // TRUE COPY // PA TO JUDGE dl/ K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 10722 of 2015 - - - - - - - - - - - - - - - - Dated 1st April, 2015 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT The petitioner is aggrieved with the demand raised as per Exts.P1 to P4. It is submitted that, Exts.P9 to P12 appeals, along with Exts.P17 to P20 stay petitions and Exts.P13 to P16 delay petitions filed before the Appellate Tribunal are not yet considered. During the pendency of appeals and other petitions, the 5th respondent issued Ext.P21 recovery notice. Since there was no sitting in the Tribunal, the petitions filed before it could not be taken up. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that Ext.P21 be kept in abeyance till a decision is taken on the stay petitions by the WP(C).10722/15 2 Appellate Tribunal, the 2nd respondent herein. The writ petition disposed of. Sd/- K.VINOD CHANDRAN Judge Mrcs //True Copy// "