PRS Hospital V. The Assistant Commissioner of Income-Tax, Circle - 1 (2), Trivandrum and The Commissioner of Income Tax (Appeals-1) Trivandrum and The Commissioner of Income Tax Trivandrum Circle

WP(C)/7195/2012

AI Insights

The case involves M/S. PRS Hospital, which is the petitioner, contesting against the assessment orders issued by the Income Tax Department for the financial years 2008-09 and 2009-10. The petitioner filed appeals against these orders, which are pending before the Commissioner of Income Tax (Appeals). Concurrently, demand notices were issued for the payment of the assessed taxes. The petitioner sought a stay on the recovery proceedings while the appeals were pending, arguing that they had already made partial payments as per a conditional order from the Joint Commissioner of Income Tax. The court's decision focused on ensuring a timely resolution of the appeals and temporarily halting further recovery actions pending the payment of a specified amount by the petitioner.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 799157 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: R S KALKURA; M S KALESH; A V PRIYA; HARISH GOPINATH; V V VINAY MENON
• Keywords: Appeal Pending; Conditional Order; Income tax assessment; Stay of recovery
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 29TH DAY OF MARCH 2012/9TH CHAITHRA 1934 WP(C).No. 7195 of 2012 (Y) --------------------------------- PETITIONER(S): ------------------- 1. M/S. PRS HOSPITAL, T.C.21/44, KARAMANA, KILLIPPALAM TRIVANDRUM REPRESENTED BY ITS MANAGING PARTNER R.MURUGAN S/O.P.RATNASWAMY, RESIDING AT RAJCOT, THYCAUD TRIVANDRUM-695 003. BY ADVS.SRI.R.S.KALKURA SRI.M.S.KALESH SMT.A.V.PRIYA SRI.HARISH GOPINATH SRI.V.VINAY MENON RESPONDENT(S): --------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (2), TRIVANDRUM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS-1) TRIVANDRUM-695 003. 3. THE COMMISSIONER OF INCOME TAX TRIVANDRUM CIRCLE, TRIVANDRUM-695 003. BY ADD. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 7195/2012 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE DEED OF PARTNERSHIP DATED 29/3/2010 ENTERED INTO BETWEEN R.MURUGAN AND OTHERS. P2: COPY OF ASSESSMENT ORDER FOR THE FINANCIAL YEAR 2007-2008 DATED P3: COPY OF ASSESSMENT ORDER FOR THE FINANCIAL YEAR 2008-2009 DATED P4: COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) VIZ.THE 2ND RESPONDENT FOR THE FINANCIAL YEAR 2007-2008. P5: COPY OF THE MEMORANDUM OF APPEAL IN RESPECT OF THE 2008-2009 (ASSESSMENT YEAR S2009-2010) SUBMITTED BEFORE THE 2ND RESPONDENT. P6: COPY OF THE NOTICE OF DEMAND DATED 30/6/2011 FOR THE ASSESSMENT YEAR 2008-2009. P7: COPY OF THE NOTICE OF DEMAND DATED 2/12/2011 FOR THE ASSESSMENT YEAR 2009-2010. P8: COPY OF THE PETITION DATED 31/10/2011 FILED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER OF INCOME TAX FOR STATY OF RECOVERY. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs ANTONY DOMINIC, J. ================ W.P.(C) NO. 7195 OF 2012 =================== Dated this the 29th day of March, 2012 J U D G M E N T Petitioner is an assessee under the Income Tax Act. Exts.P2 and P3 are the orders of assessment passed against them for 2008-09 and 2009-10 assessment years. Against the assessment orders, petitioner filed Exts.P4 and P5 appeals which are pending consideration of the 2nd respondent. Along with the assessment orders, they were issued Exts.P6 and P7 demand notices. After the appeals were filed, petitioner filed Ext.P8 application before the 3rd respondent seeking stay of recovery of the amounts due under Exts.P2 and P3 and according to the learned counsel for the petitioner, a conditional order was passed requiring the petitioner to pay `5,00,000 each from December, 2011. It is stated that on that basis, so far `20,00,000 has been paid. 2. Now apprehending coercive action based on Exts.P6 and P7, this writ petition has been filed seeking an expeditious disposal of the appeals keeping the recovery proceedings in abeyance. 3. I heard the learned standing counsel appearing for the WPC.No.7195/12 :2 : respondents who points out that about `1.14 crores is the liability of the petitioner under Exts.P2 and P3. 4. Admittedly, Exts.P4 and P5 appeals filed by the petitioner are pending consideration of the 2nd respondent. Therefore, it is incumbent on the part of the 2nd respondent to consider the same with notice to the petitioner and as expeditiously as possible. 5. In the meantime, subject to the petitioner remitting an amount of `25,00,000, recovery of balance tax due under Exts.P2 and P3 will stand stayed. Payment shall be made before 15/4/2012. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE Rp "