P.V. Sadasiva Cinema Pvt. Ltd. V. The Assistant Commissioner of Income Tax, (Central Circle), Thrissur and Tax Recovery Officer (Central), Kochi and The Deputy Commissioner of Income Tax, Central Circle, Thrissur and The Commissioner of Income Tax (Appeals), Ernakulam and The Commissioner of Income Tax (Central), Kochi

WP(C)/28540/2017

AI Insights

The case involves M/S. P.V. Sadasiva Cinema Pvt. Ltd., represented by its managing director, Sri. P.S. Nataraj, who filed a writ petition against various officials of the Income Tax Department concerning multiple assessment orders for different financial years. The petitioner had filed appeals, delay condonation petitions, and stay petitions against these orders. The core issue was the premature recovery actions taken by the respondents before the stay petitions were considered. The court's decision focused on ensuring that the procedural rights of the petitioner were upheld by allowing the appeals and stay petitions to be considered before any recovery actions were finalized.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 799093 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; R; P PAUL; MEKHALA BENNY
• Keywords: Delay condonation; Income tax assessment; Recovery Steps; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR TUESDAY , THE 29TH DAY OF AUGUST 2017/7TH BHADRA, 1939 WP(C).No. 28540 of 2017 (N) ----------------------------------------- PETITIONER(S) : ------------------------- M/S. P.V.SADASIVA CINEMA PVT. LTD., TANUR P.O., MALAPPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. P.S.NATARAJ. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENT(S) : ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL CIRCLE), THRISSUR-680 001. 2. TAX RECOVERY OFFICER (CENTRAL), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR-680 001. 4. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 018. 5. THE COMMISSIONER OF INCOME TAX (CENTRAL), 5TH FLOOR, KANDAMKULATHY TOWER, M.G.ROAD, COCHIN-682 011. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 28540 of 2017 (N) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010, DATED 27.12.2016. EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011, DATED 27.12.2016. EXHIBIT P1B TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013, DATED 27.12.2016. EXHIBIT P1C TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014, DATED 27.12.2016. EXHIBIT P1D TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015, DATED 27.12.2016. EXHIBIT P1E TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016, DATED 27.12.2016. EXHIBIT P2 TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P2A TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P2B TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P2C TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2013-2014. EXHIBIT P2D TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2014-2015. EXHIBIT P2E TRUE COPY OF THE APPEALS FILED BEFORE 4TH RESPONDENT FOR THE YEAR 2015-2016 EXHIBIT P3 TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P3A TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P3B TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P3C TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2013-2014. WP(C).No. 28540 of 2017 (N) ------------------------------------------- EXHIBIT P3D TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2014-2015. EXHIBIT P3E TRUE COPY OF THE DELAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2015-2016. EXHIBIT P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2009-2010. EXHIBIT P4A TRUE COPY OF THE STA Y PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2010-2011. EXHIBIT P4B TRUE COPY OF THE STA Y PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P4C TRUE COPY OF THE STA Y PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2013-2014. EXHIBIT P4D TRUE COPY OF THE STA Y PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4E TRUE COPY OF THE STA Y PETITION FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2015-2016. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.28540 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of August, 2017 JUDGMENT Against Ext. P1 series of assessment orders under the Income Tax Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of delay condonation petitions and Ext.P4 series of stay petitions before the 4th respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext. P1 series of assessment orders. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 4th respondent shall consider and pass orders on Ext.P3 series of delay condonation petitions and Ext.P4 series of stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(c).No.28540 of 2017 : 2 : ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 series of assessment orders shall be kept in abeyance till orders are passed by the 4th respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgement before the 4th respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "