O.B.BABURAJ V. THE INCOME TAX OFFICER

WP(C)/24924/2012

AI Insights

The case involves O.B. Baburaj, a contractor, who filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning assessment orders for the years 2008-2009 and 2009-2010. Baburaj appealed these orders, which were pending, and also filed stay petitions. Meanwhile, show cause notices under Section 221(1) of the Income Tax Act were issued for both assessment years. After submitting replies to these notices, Baburaj, apprehending recovery actions, filed the writ petition. The court's decision focused on the pending stay petitions and the procedural handling of the appeals.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 699344 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; P REJINARK; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Show cause notice; Stay Petition
• Section: 22(1); 221(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 19TH DAY OF OCTOBER 2012/27TH ASWINA 1934 WP(C).No. 24924 of 2012 (M) --------------------------- PETITIONER: ----------- O.B.BABURAJ, CONTRACTOR, ORAYAMPURATH HOUSE, KOORKKENCHERY, THRISSUR-680 007. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.P.REJINARK SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS: ------------ 1. THE INCOME TAX OFFICER WARD-2(1), THRISSUR-680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-V KERA BHAVAN, 6TH FLOOR, SRVHS ROAD KOCHI-682 011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 24924 of 2012 (M) --------------------------- APPENDIX ----------- PETITIONER(S) EXHIBITS ------------------------ EXP.P1- TRUE COPY OF THE ASST. ORDER DATED 30.9.2010 FOR THE ASST. YEAR 2008-09 PASSED BY THE FIRST RESPONDENT. EXP.P2- TRUE COPY OF ASST. ORDER DATED 14/12/2011 FOR THE ASST. YEAR 2009-10 PASSED BY THE FIRST RESPONDENT. EXP.P3- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.10.2010 FOR THE ASST. YEAR 2008-09 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P3(A)- TRUE COPY OF STAY PETITION DATED 11.10.2012 FOR THE ASST. YEAR 2008-09 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P4- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.1.2012 FOR THE ASST. YEAR 2009-10 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P4(A)- TRUE COPY OF STAY PETITION DATED 16.1.2012 FOR THE ASST. YEAR 2009-10 SUBMITTED by the PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P5- TRUE COPY OF SHOW CAUSE NOTICE DATED 5.10.2012 FOR THE ASST. YEAR 2008-09 ISSUED U/S 221(1) BY THE FIRST RESPONDENT. EXP.P6- TRUE COPY OF SHOW CAUSE NOTICE DATED 5.10.2012 FOR THE ASST. YEAR 2009-10 ISSUED U/S 221(1) BY THE FIRST RESPONDENT. EXP.P7- TRUE COPY OF REPLY DATED 12.10.2012 SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS : NIL --------------------- / TRUE COPY / P.A. TO JUDGE VK ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.24924 OF 2012(M) -------------------------------------------------- Dated this the 19th day of October, 2012 J U D G M E N T Exts.P1 and P2 are the assessment orders passed under the Income Tax Act against the petitioners for the years 2008-2009 and 2009-2010. Aggrieved by the assessment orders petitioner filed Exts.P3 and P4 appeals, which are pending before the 2nd respondent. Along with the appeals, Exts.P3(a) and P4(a) stay petitions also have been filed. Appeals and the stay petitions are pending. In the meantime petitioner has been issued Exts.P5 and P6 show cause notices under Section 22(1) of the Act. After submitting reply, apprehending recovery the writ petition is filed. 2. I heard the Senior Counsel for the petitioner and also the Standing Counsel for the respondent. 3. Admittedly the appeals and stay petitions are pending before the 2nd respondent and orders have not ben passed on the stay petitions. Therefore I direct the 2nd respondent to consider and pass orders on Exts.P3(a) and P4(a) stay petitions filed by the petitioner along with Exts.P3 and P4 appeals. This shall be done WPC.No. 24924/2012 :2 : within 8 weeks from the date of receipt of a copy of the judgment. In the meantime further proceedings for recovery of the amount due under Exts.P1 and P2 will stand stayed. Writ Petition is disposed of as above. Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the 2nd respondent for compliance. (ANTONY DOMINIC) JUDGE vi/ WPC.No. 24924/2012 :3 : "