O.G.SUNIL V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/14917/2014

AI Insights

The case involves O.G. Sunil, the petitioner, who filed a writ petition against the Deputy Commissioner of Income Tax and others, challenging the coercive proceedings initiated based on assessment orders for the assessment years 2002-03 to 2008-09. The petitioner had filed appeals against these orders, which were still pending before the Income Tax Appellate Tribunal, Cochin Bench. The primary legal issue was the initiation of coercive actions while the appeals were pending. The court's decision aimed to ensure that the appeals were addressed promptly and that the petitioner was not subjected to coercive measures during the appellate process.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 764791 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-07-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; R; C S BEEVI; ROSIE JOSEPH; JOSE JOSEPH
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 8TH DAY OF JULY 2014/17TH ASHADHA, 1936 WP(C).No. 14917 of 2014 (L) ---------------------------------------- PETITIONER : --------------------- O.G.SUNIL, 13B, LINK HORIZON, MARINE DRIVE, ERNAKULAM, KOCHI-11. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM - 682 018. 2. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, FIRST FLOOR, (BLOCK C-1 & C-II), KENDRIYA BHAVAN, OPPOSITE CSEZ KAKKANAD, COCHIN - 682 037. 3. TAX RECOVERY OFFICER, RANGE-I, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. BY ADV.SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 14917 of 2014 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2002-2003 DATED 31-12-2009. EXHIBIT P2 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2003-2004 DATED 31-12-2009. EXHIBIT P3 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2004-2005 DATED 31-12-2009. EXHIBIT P4 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2005-2006 DATED 31-12-2009. EXHIBIT P5 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2006-2007 DATED 31-12-2009. EXHIBIT P6 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2007-2008 DATED 31-12-2009. EXHIBIT P7 : TRUE COPY ASSESSMENT ORDER FOR A.Y. 2008-2009 DATED 31-12-2009. EXHIBIT P8 : TRUE COPY OF THE ORDER DATED 19-11-2013 PASSED BY THE FIRST APPELLATE AUTHORITY. EXHIBIT P9 : TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2002-03. EXHIBIT P10: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2003-04. EXHIBIT P11: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2004-05. EXHIBIT P12: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2005-06. EXHIBIT P13: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2006-07. EXHIBIT P14: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2007-08. EXHIBIT P15: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2008-09. EXHIBIT P16: TRUE COPY OF THE NOTICE ISSUED BY THIRD RESPONDENT DATED 03-06-2014. Msd. WP(C).No. 14917 of 2014 (L) ---------------------------------------- EXHIBIT P17: TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2002-2003. EXHIBIT P17(A): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2003-2004. EXHIBIT P17(B): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2004-2005. EXHIBIT P17(C): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2005-2006. EXHIBIT P17(D): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2006-2007. EXHIBIT P17(E): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2007-2008. EXHIBIT P17(F): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2008-2009. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 14917 of 2014 ====================== Dated this the 8th day of July, 2014 J U D G M E N T Exts.P1 to P7 are the assessment orders passed against the petitioner for the years 2002-03 to 2008-09. Against these orders, petitioner filed Exts.P9 to P15 appeals, before the 2nd respondent. Appeals are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall consider and dispose of Exts.P9 to P15 appeals within a period of one month from today and the coercive proceedings pursuant to Exts.P1 to P7 assessment orders shall be kept in abeyance which order shall determine the matter thereafter. Writ petition disposed of. K. VINOD CHANDRAN, JUDGE SB "