R.RIJA V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/19485/2014

AI Insights

The case involves R. Rija, the petitioner, who is contesting multiple income tax assessment orders for the years 2006-07 to 2011-12. The petitioner filed appeals against these orders and also submitted stay applications. The primary grievance was the initiation of recovery proceedings based on these assessments while the appeals and stay applications were pending. The court's decision focused on ensuring that the stay applications were considered promptly and that recovery actions were paused during this period.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755745 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-07-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M R RAJESH; E S SANDHYA
• Keywords: Income tax assessment; Recovery proceedings; Stay Application
• Section: 220

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 31ST DAY OF JULY 2014/9TH SRAVANA, 1936 WP(C).No. 19485 of 2014 (I) ---------------------------- PETITIONER : --------------------- R. RIJA, W/O. M. SHIJU, ANZARI MANZIL NAGAROOR ROAD KALLAMBALAM, KALLAMBALAM PO., THIRUVANANTHAPURAM DIST. BY ADVS.SRI.M.R.RAJESH SMT.E.S.SANDHYA RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, 4TH FLOOR, ANNEXE AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM PIN - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III KERA BHAVAN, 6TH FLOOR, SRVHS ROAD COCHIN - 682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - I, 4TH FLOOR ANNEXE, AAYKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM, PIN - 695 003. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ..2/- WP(C).No. 19485 of 2014 (I) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2006-07. EXT.P1(a) COPY OF THE ASSESSMENT ORDER DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P1(b) COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P1(c) COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P1(d) COPY OF THE ASSESSMENT ORDERS DATED 31.3.2014 FOR THE ASSESSMENT YEAR 2011-12. EXT.P2 COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2(a) COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2(b) COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2(c) COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P2(d) COPY OF THE MEMORANDUM OF APPEAL DATED 24.4.2014 FOR THE ASSESSMENT YEAR 2011-12 SUBMITTED BEFORE THE SECOND RESPONDENT. (Contd...) WP(C).No. 19485 of 2014 (I) EXT.P3 COPY OF THE STAY PETITIONS DATED 2.6.2014 FOR THE ASSESSMENT YEAR 2006-07. EXT.P3(a) COPY OF THE STAY PETITIONS DATED 2.6.2014 FOR THE ASSESSMENT YEAR 2007-08. EXT.P3(b) COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THE ASSESSMENT YEAR 2008-09. EXT.P3(c) COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THE ASSESSMENT YEAR 2009-10. EXT.P3(d) COPIES OF THE STAY PETITIONS DATED 2.6.2014 FOR THE ASSESSMENT YEAR 2011-12. EXT.P4 COPY OF THE ORDER NO. COGPS2208A/CTRL.CIR.-I/TVM/2013-14 DATED 15.5.2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C) No. 19485 of 2014 (I) ---------------------------------------- Dated this the 31st day of July, 2014 JUDGMENT The petitioner is aggrieved with the assessment orders produced as per Ext.P1 series for the assessment years 2006 - 2007, 2007 - 2008, 2008 - 2009, 2009 - 2010, and 2011 - 2012. The petitioner has filed appeals from the above assessment orders as is evidenced from Ext.P2 series of documents. Ext.P3 series, are the stay applications filed in the said appeals. In the context of pendency of the appeals, the petitioner is aggrieved by the recovery proceedings initiated, as per Ext.P4 order. 2.In the circumstances of appeals having been filed and stay applications said to be pending before the first appellate authority, it is only proper that the stay applications be considered in a time bound manner and the recovery against the petitioner be kept in abeyance till such consideration. There shall be a direction to the second respondent, to consider the stay applications W.P.(C) No. 19485 of 2014 (I) 2 filed in Ext.P2 series of appeals within a period of 'six weeks' from the date of receipt of certified copy of this judgment. 3.The recovery proceedings pursuant to Ext.P4 order, shall be kept in abeyance for such period and thereafter shall depend upon the orders passed by the first appellate authority. The writ petition is disposed of. Sd/- K.VINOD CHANDRAN, JUDGE AMV/31/7/ "