PADMAJADEVI J. V. THE INCOME TAX OFFICER

WP(C)/7356/2016

AI Insights

The case involves Padmajadevi J., the petitioner, who contested an assessment order under the Income Tax Act. The petitioner had filed an appeal and subsequent stay petitions against the assessment order, which confirmed certain tax liabilities. Despite these petitions, recovery actions were initiated based on the assessment order before the stay petitions were considered. The petitioner sought relief from the High Court of Kerala to halt these recovery actions until the stay petitions were addressed. The court's decision focused on ensuring that the petitioner's stay requests were considered before any further recovery actions were taken.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755560 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-02-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: BHAVANA VELAYUDHAN; T J SEEMA; P NAVAS
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 26TH DAY OF FEBRUARY 2016/7TH PHALGUNA, 1937 WP(C).No. 7356 of 2016 (T) -------------------------------------- PETITIONER(S): ----------------------- PADMAJADEVI J., AGED 86 YEARS, W/O.SIVASANKARAN UNNITHAN, FLAT NO. A6, PRS TULIPS, PANAVILA, THIRUVANANTHAPURAM - 695 014. BY ADVS.SMT.BHAVANA VELAYUDHAN SMT.T.J.SEEMA SRI.P.SHAMMI NAVAS RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD NO.2(4), THIRUVANANTHAPURAM, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX (APPEAL), RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO UNION MINISTRY, MINISTRY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI - 110 001. BY ADV. SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 7356 of 2016 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------------------------------- EXT.P1: COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD.2.2.2015. EXT.P2: COPY OF THE PRE-ASSESSMENT ORDER OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD.11.3.2015. EXT.P3: COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD.27.3.2015. EXT.P4: COPY OF THE NOTICE OF THE ASSESSMENT ORDER AND NOTICE OF DEMAND DTD.30.3.2015. EXT.P5: COPY OF THE APPEAL I.T.A. NO.58 OF TVM/CTI/(A)/1516 FILED BEFORE THE 2ND RESPONDENT DTD.30.4.2015. EXT.P6: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.20.5.2015. EXT.P7: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.12.1.2016. EXT.P8: COPY OF THE NOTICE OF ORDER UNDER SECTION 154 OF INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DTD.1.2.2016. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/ A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 7356 of 2016 ===================================================== Dated this the 26th day of February, 2016 JUDGMENT Against Ext.P4 assessment order passed under the Income Tax Act, the petitioner preferred Ext.P5 appeal and Exts.P6 and P7 stay petitions before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated for recovery of the amounts confirmed against the petitioner by Ext.P4 order. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P6 and P7 stay petitions preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P4 order, shall be kept in abeyance till such time as the 2nd -2- W.P.(C). No. 7356 of 2016 respondent passes orders as directed and communicates the same to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /26.02.2016 "