M/S.MANJOORAN HOUSING DEVELOPMENT PVT LTD V. UNION OF INDIA

WP(C)/9213/2014

AI Insights

The case involves M/s. Manjooran Housing Development Pvt. Ltd., represented by its director, Mr. John J. Manjooran, who filed a writ petition against the Union of India and income tax authorities challenging penalty orders and demand notices for the financial years 2008-2009 to 2011-2012. The petitioner had previously filed appeals and stay petitions against these penalties, which were pending before the Commissioner of Income Tax (Appeals). The main grievance was that despite the pendency of these proceedings, the income tax authorities were proceeding with coercive measures based on the demand notices. The court's intervention was sought to halt these actions until the appeals and stay petitions were resolved.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 678057 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-03-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P PARAMESWARAN NAIR; JOSE JOSEPH
• Assessee Lawyers: TOM THOMAS
• Keywords: Coercive Steps; Demand notice; Penalty order; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH DAY OF MARCH 2014/7TH CHAITHRA, 1936 WP(C).No. 9213 of 2014 (B) --------------------------- PETITIONER : -------------------------- M/S.MANJOORAN HOUSING DEVELOPMENT PVT. LTD., J & R COMPLEX,N.H.ROAD, MAMANGALAM, COCHIN-682 025, REPRESENTED BY ITS DIRECTOR, MR.JOHN J.MANJOORAN. BY ADV. SRI.TOM K.THOMAS RESPONDENT(S): ---------------------------- 1. UNION OF INDIA, REPRESENTED BY SECRETARY TO MINISTRY OF FINANCE, NEW DELHI-111 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS), CR BUILDING, I.S. PRESS ROAD, COCHIN-682 018. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), CR BUILDING, I.S.PRESS ROAD, COCHIN-682 018. R1 BY SRI.P.PARAMESWARAN NAIR,ASG OF INDIA R2 & R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.9213/2014 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE OF DEMAND DATED 26/09/2013 ALONGWITH THE ORDER OF PENALTY FOR THE PERIOD 2008-2009 P1(A) COPY OF THE NOTICE OF DEMAND DATED 26/09/2013 ALONGWITH THE ORDER OF PENALTY FOR THE PERIOD 2009-2010 P1(B) COPY OF THE NOTICE OF DEMAND DATED 26/09/2013 ALONGWITH THE ORDER OF PENALTY FOR THE PERIOD 2010-2011 P1(C) COPY OF THE NOTICE OF DEMAND DATED 26/09/2013 ALONGWITH THE ORDER OF PENALTY FOR THE PERIOD 2011-2012 P2 COPY OF THE APPEAL MEMORANDUM DATED 01/11/2013 CHALLENGING THE ORDER OF PENALTY FOR THE PERIOD 2008-2009 P2(A) COPY OF THE APPEAL MEMORANDUM DATED 01/11/2013 CHALLENGING THE ORDER OF PENALTY FOR THE PERIOD 2009-2010 P2(B) COPY OF THE APPEAL MEMORANDUM DATED 01/11/2013 CHALLENGING THE ORDER OF PENALTY FOR THE PERIOD 2010-2011 P2(C) COPY OF THE APPEAL MEMORANDUM DATED 01/11/2013 CHALLENGING THE ORDER OF PENALTY FOR THE PERIOD 2011-12. P3 COPY OF THE STAY PETITION FILED BEFORE THE RESPONDENT SEEKING STAY OF THE ORDER OF PENALTY FOR THE PERIOD 2008-2009 P3(A) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT SEEKING STAY OF THE ORDER OF PENALTY FOR THE PERIOD 2009-2010 P3(B) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT SEEKING STAY OF THE ORDER OF PENALTY FOR THE PERIOD 2010-2011 P3(C) COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT SEEKING STAY OF THE ORDER OF PENALTY FOR THE PERIOD 2011-2012 P4 COPY OF THE RELEVANT SHEET OF THE LOCAL DELIVERY BOOK SHOWING RECEIPT OF THE APPEAL MEMORANDUM BY THE OFFICE OF THE 2ND RESPONDENT ON 01/11/2013 P5 COPY OF THE RELEVANT SHEET OF THE LOCAL DELIVERY BOOK SHOWING RECEIPT OF THE STAY PETITIONS BY THE OFFICE OF THE 2ND RESPONDENT ON 27/03/2014 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ sts P.A.TO.JUDGE P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 9213 of 2014 -------------------------------------------- Dated this the 28th day of March, 2014 JUDGMENT Being aggrieved of the penalty orders and demand notices issued by the third respondent, the petitioner has preferred Ext.P2 series appeals, along with Ext.P3 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 series petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P1 series demand notices shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. kp/- "