MARTIN PUTHUMANA THOMAS V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/4333/2018

AI Insights

The case involves Martin Puthumana Thomas, the proprietor of M/S Puthumana Gold House, who is the petitioner challenging the orders related to income tax assessments for the assessment years 2010-11 to 2014-15. The petitioner had initially appealed against the assessment orders (Ext.P2 series) to the Commissioner of Income Tax (Appeals) and sought a stay on the proceedings from the Assistant Commissioner of Income Tax, which was partially granted under conditions (Ext.P7). The petitioner contested the conditions of the stay in this writ petition. The court's decision focused on ensuring that the petitioner's subsequent stay applications (Ext.P10 series) were considered independently of the earlier contentious orders.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 699944 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S RAJ; C T SUJA
• Keywords: Assessment; Disputed Demand; Income Tax; Stay Petition
• Section: 220(6)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF FEBRUARY 2018 / 23RD MAGHA, 1939 WP(C).No. 4333 of 2018 PETITIONER(S) MARTIN PUTHUMANA THOMAS, PROPRIETOR OF M/S.PUTHUMANA GOLD HOUSE, MAIN ROAD, PAYYANNUR-670 307. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT(S): 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KANNUR RANGE, KANNUR-670 006. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE -673 001. R BY SRI.CHRISTOPHER ABRAHAM, SC INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG WP(C).No. 4333 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE LETTERS DATED 28.8.2016 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT SEEKING THE REASONS FOR REOPENING THE ASSESSMENT FOR THE AY'S 2010-11 TO 2014-15. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2010-11. EXHIBIT P2(a) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2011-12. EXHIBIT P2(b) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2012-13. EXHIBIT P2(c) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2013-14. EXHIBIT P2(d) TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2014-15. EXHIBIT P3 TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2010-11. EXHIBIT P3(a) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2011-12. EXHIBIT P3(b) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2012-13. EXHIBIT P3(c) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2013-14. EXHIBIT P3(d) TRUE COPY OF THE STATUTORY FIRST APPEALS FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER FOR THE AY 2014-15. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.2.2017 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT REJECTING THE STAY PETITION FOR THE AY'S 2010-11 TO 2014-15. EXHIBIT P5 TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS MADE BY THE PETITIONER ON 30.3.2017 AND 13.4.2017. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2010-11. EXHIBIT P6(a) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2011-12. EXHIBIT P6(b) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2012-13. EXHIBIT P6(c) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2013-14. EXHIBIT P6(d) TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY - 2014-15. EXHIBIT P6A TRUE COPY OF THE LETTER DATED 24.6.2017 SUBMITTED TO THE 2ND RESPONDENT BY THE PETITIONER. EXHIBIT P7 TRUE COPY OF THE ORDER DATED 21.11.2017 PASSED BY THE 2ND RESPONDENT DISPOSING THE STAY PETITIONS FOR THE AY'S 2010-11 TO 2014-15. EXHIBIT P8 TRUE COPY OF THE ORDER DATED 21.11.2017 PASSED BY THE 2ND RESPONDENT IN THE CASE OF AN ASSESEE SRI.P.K.VIJAYAN, SOUTH BAZAR, KANNUR. EXHIBIT P9 TRUE COPY OF THE COMPUTERIZED RECEIPT EVIDENCING THE PAYMENTS MADE ON 14.12.2017 BY THE PETITIONER FOR THE AY 2011-12 TO 2014-15. EXHIBIT P10 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS), KOZHIKODE FOR THE AY 2010-11. EXHIBIT P10(a) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS), KOZHIKODE FOR THE AY 2011-12. EXHIBIT P10(b) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS), KOZHIKODE FOR THE AY 2012-113. EXHIBIT P10 (c) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS), KOZHIKODE FOR THE AY 2013-14. EXHIBIT P10 (d) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, CIT (APPEALS), KOZHIKODE FOR THE AY 2014-15. RESPONDENT'S EXHIBITS-NIL True copy P.A to Judge P.B.SURESH KUMAR, J. ------------------------------------------------------------------ W.P.C.No.4333 of 2018 ------------------------------------------------------------------- Dated this the 12th day of February, 2018 J U D G M E N T Petitioner is an asssessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P2 series orders, the petitioner preferred Ext.P3 series appeals before the third respondent. After having instituted the appeals, the petitioner moved the first respondent for stay of further proceedings pursuant to Ext.P2 series orders under sub-section (6) of Section 220 of the Act. Ext.P4 is the order passed by the first respondent in this regard. The petitioner sought a review of Ext.P4 order before the second respondent. The application preferred by the petitioner in this regard has been disposed of by the second respondent in terms of Ext.P7 order granting the stay sought by the petitioner on condition that he shall pay 15% of the disputed demand. Ext.P7 order is under challenge in this writ petition. 2. Heard the learned counsel for the petitioner as WPC.4333/2018 2 also the learned Standing Counsel for the Income Tax Department. 3. It is seen that after the institution of the writ petition, the petitioner preferred Ext.P10 series applications for stay in Ext.P3 series appeals, and the same are pending. In the light of the said subsequent development, I deem it appropriate to dispose of this writ petition directing the third respondent to pass orders on Ext.P10 series applications for stay, untramelled by Exts.P4 and P7 orders. Ordered accordingly. This shall be done within two months from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on Ext.P10 series stay petitions, further proceedings for realization of amounts covered by Ext.P2 series orders shall be deferred. Sd/- (P.B.SURESH KUMAR, JUDGE) True copy P.A to Judge DG "