M/S.POPULAR MINI FINANCE V. THE COMMISSIONER OF INCOME TAX

WP(C)/10274/2015

AI Insights

The case involves M/S Popular Mini Finance, a registered partnership firm, which is the petitioner. The petitioner challenged the assessment orders passed by the Deputy Commissioner of Income Tax and the Assistant Commissioner of Income Tax for the assessment years 2010-11 and 2011-12, respectively. The petitioner had filed appeals and stay petitions against these orders. However, before the stay petitions were considered, recovery steps were initiated against the petitioner through a demand notice. The petitioner sought relief from the High Court to halt these recovery steps until the stay petitions were addressed.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 755650 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-03-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ASWIN GOPAKUMAR; ANWIN GOPAKUMAR; KALA NAMBIAR; K NAIK; DEEPTI GEORGE; ARJUN NAIR; ANUSREE SURESH
• Keywords: Assessment Order; Demand notice; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No. 10274 of 2015 (H) ---------------------------- PETITIONER: ------------------- M/S.POPULAR MINI FINANCE, A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, PIN - 689 698, REPRESENTED BY ITS MANAGING PARTNER SRI.THOMAS DANIEL. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN RADHAKRISHNAN NAIR SMT.ANUSREE SURESH RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI M- 682 011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, ENNIKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA - 689 101. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 10274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2013 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y.2010-11. P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y 2011-12. P3- TRUE COPY OF THE APPEAL DATED 29.4.2013 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2010-11. P4- TRUE COPY OF THE APPEAL DATED 25.4.2014 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2011-12. P5- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. P6- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12. P7- TRUE COPY OF THE DEMAND NOTICE DATED 27.2.2015 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: - NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10274 of 2015 ===================================================== Dated this the 30th day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act, 1961. Against Exts.P1 & P2 assessment orders passed under the IT Act, the petitioner preferred Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petitions by the 2nd respondent, recovery steps have been initiated against him through Ext.P7 demand notice, for recovery of the amounts confirmed against the petitioner by Exts.P1 & P2 orders. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. 3. 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.P5 & P6 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. The recovery steps for recovery of amounts confirmed against the -2- W.P.(C). No. 10274 of 2015 petitioner by Ext.P1 & P2 assessment orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Exts.P5 & P6 stay petitions and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das "