NOORUL ISLAM COLLEGE OF DENTAL SCIENCE V. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/4076/2014

AI Insights

The case involves Noorul Islam College of Dental Science, which approached the Kerala High Court seeking relief from immediate tax recovery actions by the Income Tax Department. The petitioner contested the tax demands for the assessment years 2012-13 to 2014-15, amounting to Rs. 17,60,548. The college had already made partial payments and requested the remaining balance to be paid in installments, which had not been considered by the tax authorities. The court's decision allowed the petitioner to pay the remaining tax in installments and paused further recovery actions, provided the installments were paid on time.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755798 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-02-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K M V PANDALAI; S HEMALATHA
• Keywords: Assessment Year; Income Tax; Mandamus; Recovery proceedings; TDS
• Section: 201(1); 201(1A)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH DAY OF FEBRUARY 2014/25TH MAGHA, 1935 WP(C).No. 4076 of 2014 (H) --------------------------- PETITIONER : ---------- NOORUL ISLAM COLLEGE OF DENTAL SCIENCE, NIMS MEDICITY, ARALUMMOODU.P.O., THIRUVANANTHAPURAM-695123 REPRESENTED BY ITS CHAIRMAN. DR. A.P. MAJEED KHAN. BY ADVS.SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENTS : ----------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. 2. THE JOINT COMMISSIONER OF INCOME TAX (TDS) AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-02-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 4076 of 2014 (H) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1. TRUE COPY OF THE ORDER DATED 28-11-13 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13. P2. TRUE COPY OF THE ORDER DATED 28-11-2013 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14. P3. TRUE COPY OF THE ORDER DATED 28-11-13 PASSED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. P4. TRUE COPY OF THE NOTICE NO. TVDN 0067D DATED 28-11-13 ISSUED BY THE 1ST RESPONDEDNT. P5. TRUE COPY OF THE RECEIPT FOR PAYMENT OF RS. 2,00,000/- MADE ON 11-12-13. P6. TRUE COPY OF THE LETTER DATED 16-12-13 SENT BY THE PETITIONER. P7. TRUE COPY OF THE LETTER DATED 16-12-13 SENT TO THE 1ST RESPONDENT. P8. TRUE COPY OF RECEIPT FOR PAYMENT OF RS 2,00,000/- MADE ON 1-1-2014. P9. TRUE COPY OF THE RECEIPT FOR PAYMENT OF RS. 2,00,000/- MADE ON 31-1-2014. RESPONDENT(S)' EXHIBITS : NIL. ----------------------- //TRUE COPY// P.A. TO JUDGE BP P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 4076 of 2014 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 14th day of February, 2014 JUDGMENT The petitioner has approached this Court with the following prayers : “i. Issue a writ of mandamus directing the 1 st respondent to dispose of Ext. P6 and P7 as expeditiously as possible: ii. Issue a writ of mandamus restraining the 1 st respondent from taking any further steps for recovery of the demand covered by Exhibits P1, P2 and P3 and order and Ext. P3 notice till disposal of Ext. P6 and P7 by the 1st respondent, and/or iii. Issue any other writ/order or direction as this Hon'ble Court may deem fit and proper in the circumstances of the case. .” 2. The issue involved in this case is with regard to payment of income tax under Section 201 (1) and interest under Section 201 (1A) of the Act for the assessment years 2012 -'13 to 2014 -'15. 3. The learned counsel for the petitioner submits that out of the total liability for a sum of Rs. 17,60,548/-, the petitioner has already satisfied a sum of Rs. 6,00,000/- in three installments as borne by Exts. P5, P8 and P9 receipts. The grievance of the petitioner is that W.P.(C) No. 4076 of 2014 : 2 : though petitioner has preferred Exts. P6 and P7 representations, seeking for installment facility to remit the balance amount, they are still to be considered and hence before this Court, seeking for some breathing time to effect the payment. 4. Heard the learned standing counsel for the respondent as well. 5. After hearing both the sides, the petitioner is permitted to clear the liability by way of 'six' equal monthly installments; the first of which shall be effected on before the last working day of February 2014; to be followed by similar installments to be effected on or before the last working day of succeeding months. The recovery proceedings stated as being pursued against the petitioner, pursuant to Exts. P1 to P4 shall be kept in abeyance for the time being. It is made clear that, if the petitioner commits any default in remitting the installments as above, the respondent will be at liberty to proceed with further steps for realization of the amount from the stage where it stands now. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd "