M/S.POPULAR PRINTERS V. THE INCOME TAX OFFICER(TDS)

WP(C)/35271/2016

AI Insights

The case involves M/S. Popular Printers, represented by its managing partner Prabha Thomas, who approached the High Court of Kerala seeking relief against orders issued by the Income Tax Officer (TDS) and the Joint Commissioner of Income Tax (TDS). These orders imposed substantial financial liabilities on the petitioners for failing to produce Form 15G/15H for several assessment years. The petitioners were allowed to pay the dues in installments but requested additional time to file appeals against the orders. The respondents argued that the petitioners had already been given sufficient opportunity to comply with the payment terms. However, the court decided to grant the petitioners a short period to appeal, acknowledging the possibility of overturning the liabilities if the appeals were successful.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 699310 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-11-2016
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Appeal; Form 15G/15H; Income Tax; Recovery proceedings; TDS
• Section: 15G; 15H

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 3RD DAY OF NOVEMBER 2016/12TH KARTHIKA, 1938 WP(C).No. 35271 of 2016 (H) ---------------------------- PETITIONER : --------------------- M/S.POPULAR PRINTERS, POPULAR TOWERS, VAKAYAR P.O, KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER PRABHA THOMAS. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ----------------------------- 1. THE INCOME TAX OFFICER (TDS), AARATTUKULAKKARA COMPLEX, AN PURAM, ALAPPUZHA -688 011 2. THE JOINT COMMISSIONER OF INCOME TAX (TDS), 3RD FLOOR AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003 R1 & R2 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-11-2016,ALONG WITH WPC.NO.35297/2016 AND WPC.NO.35299/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 35271 of 2016 (H) -------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 17/05/2016. EXHIBIT P1A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15, DATED 23/05/2016. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16, DATED 31/05/2016. EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17, DATED 12/08/2016. EXHIBIT P2 COPY OF LETTER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, DATED 07/09/2016 EXHIBIT P2(A) COPY OF LETTER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, DATED 19/10/2016. EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 31/10/2016. RESPONDENT(S)' EXHIBITS: NIL ------------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.Nos.35271, 35297 & 35299 of 2016 ---------------------------------------- Dated this the 3rd day of November 2016 J U D G M E N T Petitioners have approached this Court seeking for some time to obtain a stay against the orders passed by which the petitioners are mulcted with huge liability for not producing Form 15G/15H. Petitioners are now directed to remit the outstanding amount in instalments at the rate of Rs.10,00,000/-, Rs.20,00,000/- and Rs.25,00,000/- per week. Orders have been issued on 07/09/2016. Petitioners could remit only Rs.60,00,000/- in W.P.C.No.35299 of 2016. 2. The only request made by the petitioners is that the petitioners got an appellate right to challenge the impugned orders by which liability has been fastened on the petitioners. Pending that appeal, if recovery steps are taken, the petitioners will be put to serious hardship. Petitioners only seeks ten days' time to prefer appeals. 3. Heard the learned Standing Counsel appearing for the respondent authorities who contend that sufficient opportunity W.P.C.No.35271/2016 2 had already been granted to the petitioners by permitting payment of the amount by way of instalment and there is no reason why the recovery proceedings should be kept in abeyance, if there is non-compliance of the said directions. But, having regard to the fact that the impugned order is appealable, necessarily an opportunity should be granted to the petitioners to prefer appeal. Learned Counsel submits that if the appellate authority allows the appeals, there will not be any liability to pay. Having regard to the aforesaid factual situation, these writ petitions are disposed of as under: Recovery proceedings pursuant to Ext.P1 series in all these cases are kept in abeyance for a period of ten days to enable the petitioners to prefer separate appeals and get appropriate orders from the appellate authority. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr "