NADAKKAVIL HOSPITAL, V. UNION OF INDIA,

WP(C)/9043/2024

AI Insights

The case involves Nadakkavil Hospital, represented by its managing partner Dr. N. Muhammed Ali, who filed a writ petition against the Union of India and various income tax authorities. The petitioner challenged the recovery proceedings initiated based on an assessment order (Ext.P1) under the Income Tax Act, 1961. Despite filing an appeal (Ext.P2) and a stay petition (Ext.P5) against the assessment order, the recovery notices (Exts.P7 and P9) were issued before the stay petition was adjudicated, prompting the petitioner to seek judicial intervention to suspend these recovery actions until the stay petition was considered.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 734899 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: G KEERTHIVAS; P G JAYASHANKAR; JOSE JOSEPH
• Assessee Lawyers: J R PREM NAVAZ; N KRISHNA PRASAD; SUMEEN MUHAMMED; SWADIQ MOHAMED; BASIL THANGAL
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 6TH DAY OF MARCH 2024 / 16TH PHALGUNA, 1945 WP(C) NO. 9043 OF 2024 PETITIONER/S: NADAKKAVIL HOSPITAL, PERINTHALMANNA ROAD, VALANCHERY.P.O, MALAPPURAM DISTRICT, PIN- 676552, REPRESENTED BY ITS MANAGING PARTNER, DR.N. MUHAMMED ALI, AGED 61 YEARS, S/O KOANHI HAJI, RESIDING AT NADAKKAVIL HOUSE, VALANCHERY , MALAPPURAM DISTRICT, PIN - 676552 BY ADVS. J.R.PREM NAVAZ N.KRISHNA PRASAD SUMEEN S. MUHAMMED SWADIQ O.MOHAMED BASIL KOYA THANGAL RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO: 401, E-RAMP, JAWAHARLAL NEHARU STADIUM, NEW DELHI, REPRESENTED BY ITS NODAL OFFICER., PIN - 110003 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL NEHARU STADIUM, NEW DELHI, PIN - 110003 4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 5 THE INCOME TAX OFFICER WARD-1 & TPS, TIRUR, MALAPPURAM DISTRICT, PIN - 676101 BY ADV G.KEERTHIVAS SRI. P.G. JAYASHANKAR – R1 SRI. JOSE JOSEPH – SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9043 OF 2024 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961. The petitioner has preferred Ext.P2 appeal and Ext.P5 stay petition before the First Appellate Authority. The petitioner had earlier approached this Court by filing W.P.(C) No.22293 of 2023, which was disposed of by Ext.P6 judgment directing the First Appellate Authority to consider and pass orders on the stay petition. It is the case of the petitioner that, without passing orders on the stay petition, Exts.P7 and P9 notices have been issued, proposing to recover the amounts due under Ext.P1. The learned counsel appearing for the petitioner prays that till orders are passed on the stay petition as directed by this Court in Ext.P6 judgment, the recovery proceedings may be kept in abeyance. 2. Heard the learned Standing Counsel appearing for the Income Tax Department also. 3. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Income Tax Department, the writ petition will stand disposed of, directing that till orders are passed on Ext.P5 stay petition filed WP(C) NO. 9043 OF 2024 3 in Ext.P2 appeal, any steps for recovery of amounts determined as payable in terms of Ext.P1 order of assessment shall stand suspended. Sd/- GOPINATH P. JUDGE ajt WP(C) NO. 9043 OF 2024 4 APPENDIX OF WP(C) 9043/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2022 FOR THE YEAR 2021-22 Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 25.01.2023 Exhibit P3 TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 05.06.2023 Exhibit P4 THE TRUE COPY OF THE COMMUNICATION ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT DATED 08.06.2023 Exhibit P5 THE TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 01.07.2023 Exhibit P6 THE TRUE COPY OF THE JUDGMENT DATED 18.01.2024 IN WP(C) NO: 22293 OF 2023 PASSED BY THIS HON'BLE COURT Exhibit P7 THE TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DATED 02.02.2024 ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT Exhibit P8 THE TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 07.02.2024 Exhibit P9 THE TRUE COPY OF THE NOTICE ISSUED BY THE 5TH RESPONDENT DATED 14.02.2024 "