P.K.SAHEED V. THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)

WP(C)/30024/2014

AI Insights

The case involves P.K. Saheed, the petitioner, who challenged an assessment order (Ext. P2) issued by the Deputy Director of Income Tax (International Taxation) for the assessment year 2010-11. The petitioner had filed an appeal and a stay petition (Ext. P3 and Ext. P3A) with the Commissioner of Income Tax (Appeals)-III, which were still pending. Due to the initiation of coercive proceedings based on the assessment order, the petitioner approached the High Court seeking relief. The court acknowledged the petitioner's right to appeal and directed the appellate authority to decide on the stay petition promptly, while halting any coercive actions in the meantime.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 763298 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-11-2014
• 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; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY , THE 12TH DAY OF NOVEMBER 2014/21ST KARTHIKA, 1936 WP(C).No. 30024 of 2014 (C) ---------------------------- PETITIONER(S): -------------------------- P.K. SAHEED, S/O.SHRI B.P. KHADER, T.M.C.XXIV/258, SAFA KOTTOTH, PARAL DESOM, TELLICHERRY-670 671, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER SHRI P.K. RASHEED, S/O.RAHEEM, RESIDING AT TMC/24/258, ''SAFA KOTTOTH HOUSE'', PARAL P.O., THALASSERRY-670 671. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS.SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ---------------------------- 1. THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, KERA BHAVAN, S.R.V.H.S. ROAD, ERNAKULAM, COCHIN-682 016. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 30024 of 2014 (C) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE COMPUTA TION OF INCOME AS PER THE RETURN FOR THE ASSESSMENT YEAR 2010-11. EXT.P2 COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 25/03/2014 PASSED BY THE 1ST RESPONDENT FOR AY-2010-11. EXT.P3 COPY OF THE MEMORANDUM OF APPEAL DATED 19/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3A COPY OF THE STA Y PETITION DATED 19/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 COPY OF THE COMMUNICATION F.NO.DDIT/CHN/AKHPP4843M/ 2014-15 DATED 25/06/2014 RECEIVED FROM THE 1ST RESPONDENT. EXT.P5 COPY OF THE COMMUNICATION NO.DDIT(INTL.TAXN)/PKS/ AKHPP4843M/2014-15 DATED 23/10/2014 RECEIVED FROM THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 30024 of 2014 ~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of November, 2014 JUDGMENT Being aggrieved of Ext. P2 assessment order passed by the first respondent for the assessment years 2010 - '11, the petitioner has already preferred Ext. P3 appeal along with Ext. P3(a) interlocutory application for stay, which are pending consideration before the second respondent. Because of the coercive proceedings, the petitioner is constrained to approach this Court. 2. Heard the learned standing counsel for the respondent as well, who points out that the petitioner had already approached the assessing authority by filing application under Section 220 (6) of the Income Tax Act and that Ext. P4 order came to be passed as early as on 25.06.2014, directing the petitioner to clear the liability as mentioned therein. It is stated that the petitioner has not complied with the said direction. 3. Considering the facts and circumstances, this Court does not make any observation with regard to the course and events pursued by the petitioner in so far as the petitioner is having right of appeal W.P.(C) No. 30024 of 2014 : 2 : against Ext. P2 order and has filed Ext. P3 appeal along with Ext. P3(a) petition for stay, which in fact are to be considered by the appellate authority/second respondent. It is open for the second respondent to pass appropriate orders in accordance with law. In the said circumstances, there will be a direction to the second respondent to pass appropriate orders on Ext. P3(a) petition for stay, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Coercive proceedings shall be kept in abeyance, till such time. Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd "