RAHNA HOMES AND DEVELOPERS PVT. LTD V. THE ASSESSING OFFICER, DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/9861/2018

AI Insights

The case involves Rahna Homes and Developers Pvt. Ltd., which challenged an order from the assessing authority based on a search assessment. The petitioner had previously moved an appeal and a stay application before the assessing authority, which granted the stay under the condition of a 10% payment of the demand. The petitioner sought a direction from the High Court of Kerala to the appellate authority to expedite the decision on the stay application and to suspend all recovery proceedings until the stay application was resolved. The court's decision emphasized that the appellate authority should independently consider the stay application without being influenced by the assessing authority's order.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755251 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-03-2018
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; R SREEJITH; P PAUL; MEKHALA BENNY; ASISH MOHAN; G MALLYA; MARY JOSSY
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 9861 of 2018 -------------------- PETITIONER(S) RAHNA HOMES AND DEVELOPERS PVT. LTD., DOOR NO. XIII/69C, \"THE GREENS\", PERAMANGALAM, THRISSUR-680 545, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. SAKKER HUSSAIN. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SMT.MARY JOSSY RESPONDENT(S): 1. THE ASSESSING OFFICER, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR-680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 018. 3. THE PRINCIPLE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI-682 018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY WP(C).No. 9861 of 2018 (G) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2010-11. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2011-12. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2012-13. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2013-14. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2014-15. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2015-16. EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2016-17. EXHIBIT P8 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11. EXHIBIT P9 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2011-12. EXHIBIT P10 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2012-13. EXHIBIT P11 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2013-14. EXHIBIT P12 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2014-15. EXHIBIT P13 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2015-16. EXHIBIT P14 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2016-17. EXHIBIT P15 TRUE COPY OF STAY PETITION FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11 TO 2016-17. WP(C).No. 9861 of 2018 (G) EXHIBIT P16 TRUE COPY OF THE ORDER DATED 22.2.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P17 TRUE COPY OF THE RECTIFICATION PETITION DATED 5.3.2018 FILED BY THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT(S)'EXHIBITS: NIL TRUE COPY PA TO JUDGE DXY A. MUHAMED MUSTAQUE, J ------------------------------------------- W.P.(C)No. 9861 of 2018 ------------------------------------------------------ Dated this the 22nd day of March, 2018 J U D G M E N T The petitioner, impugning an order passed, based on a search assessment, approached the 2nd respondent in appeal. In fact, the petitioner also moved a stay application before the assessing authority. The assessing authority granted stay on condition of payment of 10% of the demand. The petitioner challenges this order in this writ petition. 2. The petitioner seeks a direction to the appellate authority to dispose the stay application and to suspend the entire proceedings of recovery, till disposal of the stay application. This court finds no infirmity in the order now passed by the assessing authority. No doubt, the appellate authority need not be influenced by such an order passed, while considering the stay application. 3. Taking note of the above fact, this Court is of the view W.P.(C)No. 9861 of 2018 ..2.. that the petitioner shall appear before the 2nd respondent at 11 a.m on 26.03.2018. The appellate authority may pass appropriate orders on the stay application, after hearing the petitioner on that day. The Writ Petition is disposed of accordingly. Sd/- A. MUHAMED MUSTAQUE, JUDGE True Copy PA to Judge Dxy "