P.K. MOHAMMED PRIVATE LIMITED V. THE COMMISSIONER OF INCOME TAX

WP(C)/19699/2013

AI Insights

The case involves P.K. Mohammed Private Limited, represented by its managing director A.K. Santhosh, who filed a writ petition against the Commissioner of Income Tax (Appeals-II) and the Income Tax Officer, Ward-4(1), Kochi. The petition sought relief concerning the delay in the appellate process regarding an income tax assessment. The petitioner had already deposited a sum of Rs.2,00,000 towards the dues and was awaiting the final decision on the appeal filed against the assessment order. The court's intervention was sought to expedite the appellate process and to prevent any immediate coercive actions for tax recovery.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 763316 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-08-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K P SATHEESAN
• Keywords: Appeal; Disputed tax; Final orders; Income Tax

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY , THE 12TH DAY OF AUGUST 2013/21ST SRAVANA, 1935 WP(C).No. 19699 of 2013 (J) ---------------------------- PETITIONER: ------------------- P.K. MOHAMMED PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR A.K.SANTHOSH, P.B.NO.506, SUBRAMANIAN ROAD, WILLINGDON ISLAND, KOCHI-682 003. BY DR.K.P.SA THEESAN, SENIOR ADVOCATE. ADVS. SRI.M.R.JAYAPRASAD, SRI.P.MOHANDAS (ERNAKULAM), SRI.ANOOP.V.NAIR. RESPONDENTS: ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS-II), SANJUAN TOWERS, KOCHI-682 018. 2. THE INCOME TAX OFFICER, WARD-4(1), KOCHI, 4TH FLOOR, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 19699 of 2013 (J) APPENDIX PETITIONER'S EXHIBITS:- P1 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORT TRUST TO THE PETITIONER DATED 30-07-2011. P2 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORT TRUST TO THE PETITIONER DATED 29-05-2012. P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DATED 19-06-2012. P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-07-2012. P5 TRUE COPY OF THE COMMUNICATION GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 17-07-2012. P6 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 20-07-2012. P7 TRUE COPY OF THE NOTICE NO.AACCP 2187 Q/WD.4(1)KOCHI/2012-13 DATED 30-10-2012 ISSUED BY THE 2ND RESPONDENT. P8 TRUE COPY OF THE JUDGMENT DATED 20-11-2012 IN W.P. (C) NO.26875/2012. P9 TRUE COPY OF THE ORDER ITA. NO.02/R4/E/CIT(A)-II/12-13 DATED 22-01-2013 ISSUED BY THE FIRST RESPONDENT. P10 TRUE COPY OF THE NOTICE GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 22-03-2013. P11 TRUE COPY OF THE LETTER GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT DATED 02-04-2013. P12 TRUE COPY OF THE LETTER GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT DATED 10-05-2013. P13 TRUE COPY OF THE LETTER GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 13-05-2013. P14 TRUE COPY OF THE CHALAN RECEIPT ISSUED BY THE STATE BANK OF TRAV ANCORE DATED 19-06-2013. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE. rs. V.CHITAMBARESH,J ------------------------------------- W.P.(C).No.19699 OF 2013 ----------------------------------------- Dated this the 12th day of August, 2013 JUDGMENT It is reported that Ext.P6 appeal has already been heard by the first respondent on 7.2.2013 and 21.2.2013 and final orders are awaited. The petitioner has also thereafter deposited a sum of Rs.2,00,000/- towards the dues as evident by Ext.P12 representation submitted to the second respondent. 2. I direct the first respondent to pass final orders on Ext.P6 appeal within a period of three months. The petitioner shall in the meanwhile be permitted to operate his accounts maintained in the Dhanalakshmi Bank, Shanmugham Road Branch, Ernakulam. No coercive steps shall also be taken against the petitioner for recovery of the disputed tax pending final orders on Ext.P6 appeal. 3. The petitioner shall produce a copy of the Writ Petition with the judgment before the first respondent for compliance. The Writ Petition is disposed of. Sd/- V.CHITAMBARESH, JUDGE. /True Copy/ P.A. To Judge SKV "