PULIKKAL MEDICAL FOUNDATION V. THE ASSISTANT COMMISSIONER OF INCOME TAX-TDS

WP(C)/17463/2023

AI Insights

The case involves Pulikkal Medical Foundation, a medical trust hospital, which filed a writ petition against the Assistant Commissioner of Income Tax-TDS and other tax authorities. The petitioner sought to direct the 2nd respondent to expedite the consideration of an appeal and a stay petition filed against an earlier order (Ext.P1) that the respondents intended to enforce. The petitioner argued that despite the pending appeal and stay petition, the enforcement of Ext.P1 was being pursued, prompting the writ petition. The court, after hearing the arguments, decided to defer further proceedings until the stay petition was resolved and instructed the 2nd respondent to address the stay petition expeditiously.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748881 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ABRAHAM MARKOS; V MARKOS; ISAAC ALEXANDER JOSEPH MARKOS; SHARAD KODANTHARA
• Keywords: Coercive Proceedings; Income Tax; Stay Petition

Judgement Text

"WP(C) NO. 17463 OF 2023 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 17463 OF 2023 PETITIONER/S: PULIKKAL MEDICAL FOUNDATION AGED 63 YEARS MEDICAL TRUST HOSPITAL M.G ROAD, KOCHI REPRESENTED BY ITS MANAGING DIRECTOR DR. P.V. LOUIS., PIN - 682016 BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX-TDS CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI., PIN - 682018 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110001 3 DEPUTY COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE AYAKAR BHAVAN KOCHI., PIN - 682018 OTHER PRESENT: sri jose joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17463 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition, expeditiously and until such time to defer further coercive proceedings as against the petitioner. 2. The petitioner's case is that, aggrieved by Ext.P1 order, the petitioner has preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent on 27.4.2023. Despite the pendency of Exts.P2 and P3, the respondents are proposing to enforce Ext.P1 order. Hence, the writ petition. 3. Heard; Sri.Abraham Joseph Markose, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 stay petition is pending consideration before the 2nd respondent since 27.4.2023, I deem it appropriate to dispose of the WP(C) NO. 17463 OF 2023 3 writ petition in the following manner: (i) The 2nd respondent is directed to consider and dispose of Ext.P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that if the 2nd respondent proposes to pass a conditional order of stay, he shall state the reason for the same. (iii) Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 and P5 shall stand deferred. Sd/- C.S.DIAS, JUDGE okb/31.5.23 WP(C) NO. 17463 OF 2023 4 APPENDIX OF WP(C) 17463/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 30.03.2023 PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF APPEAL DATED 27.04.2023 AGAINST EXHIBIT P1 ORDER FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 27.04.2023 FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE APPLICATION DATED 27.04.2023 MOVED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P5 TRUE COPY OF THE ORDER DATED 10.05.2023 ISSUED BY THE 1ST RESPONDENT. "