PADMAJADEVI J. V. THE INCOME TAX OFFICER

WA/1398/2016

AI Insights

The case involves Padmajadevi J, the appellant, who challenged an assessment order under the Income Tax Act, which taxed the sale consideration received from selling a land parcel as her income. Initially, she filed a stay petition which was dismissed, leading to her filing W.P.(C) No.21738/16, which was also dismissed by the learned Single Judge. The appellant contested these decisions in the Writ Appeal No.1398 of 2016. The court, after considering the substantial amount already remitted by the appellant towards her tax dues, decided to stay the recovery of the remaining amount pending the appeal's disposal, contingent upon the provision of a bank guarantee.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 765943 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-07-2016
• 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: K I MATHER; R JAIKRISHNA
• Keywords: Assessment Order; Income Tax; Stay Petition; Writ Appeal
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 19TH DAY OF JULY 2016/28TH ASHADHA, 1938 W.A.No.1398 of 2016 IN WP(C)21738/2016 --------------------------------------- AGAINST THE JUDGMENT IN WP(C) 21738/2016 of HIGH COURT OF KERALA DATED 07-07-2016 APPELLANT/PETITIONER: --------------------- PADMAJADEVI J, W/O SIVASANKARAN UNNITHAN, FLAT NO A6, PRS TULIPS, PANAVILA, THIRUVANANTHAPURAM - 695 014. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS/RESPONDENTS: ------------------------ 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 - 695 003. 2.THE COMMISSIONER OF INCOME TAX (APPEALS), RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3.UNION OF INDIA, REPRESENTED BY THE SECRETARY TO UNION MINISTRY, MINISTRY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI - 110 001. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19-07-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Writ Appeal No.1398 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of July, 2016 JUDGMENT Antony Dominic, J. The appellant is aggrieved by Ext.P4, an assessment order passed under the Income Tax Act whereby the sale consideration received by her for the sale of 153.58 ares of land in R.S.436/3 of Vizhinjam village, was also taxed treating it as her income. She filed an appeal together with a stay petition before the Commissioner of Income Tax. The stay petition was dismissed by Ext.P10 order. It was challenging Ext.P10 order, she filed W.P.(C ) No.21738/16. Said writ petition was dismissed by the learned Single Judge. It is this judgment, which is under challenge before us. 2. We heard the Senior counsel for the appellant and the Standing Counsel appearing for the respondents. 3. We find from the records that towards the tax dues from the appellant, she has already remitted Rs.2.5 crores and that the W.A.1398 of 2016 : 2 : amount due from her towards tax and interest is Rs.1,58,32,100/-. Since according to the appellant the entire tax liability has already been discharged by her, we feel that ends of justice will be met if the recovery of the balance amount due from the appellant is kept in abeyance pending disposal of Ext.P4 appeal, provided sufficient security is furnished by her. 4. Therefore, we dispose of the writ appeal setting aside the judgment of the learned Single Judge and Ext.P10 order and direct that subject to the appellant furnishing bank guarantee from a nationalised bank for the entire balance amount due, within ten days from today, the recovery of the balance amount due from her under Ext.P4 order of assessment will stand stayed, till the disposal of the appeal. Writ appeal is disposed of. SD/- ANTONY DOMINIC JUDGE SD/- DAMA SESHADRI NAIDU JUDGE jes "