M/S. RAINBOW REALTORS V. ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/2193/2019

AI Insights

The case involves M/s. Rainbow Realtors, represented by its managing partner, who is contesting against the Income Tax authorities concerning assessments for the years 2011-2012 to 2016-2017. The petitioner filed statutory appeals and stay petitions with the Commissioner of Income Tax (Appeals) against the assessment orders issued by the Assistant Commissioner of Income Tax. The petitioner apprehended that the tax authorities might take coercive actions before the appeals could be considered. The High Court intervened to ensure that the petitioner's appeals and stay petitions were considered promptly and that no coercive actions would be taken in the interim.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754984 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-01-2019
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: S RAJ; C T SUJA
• Keywords: Assessment; Coercive Steps; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 2193 of 2019 PETITIONER: M/S. RAINBOW REALTORS RAINBOW SUITES, BELLARD ROAD KANNUR-670001, REPRESENTED BY ITS MANAGING PARTNER ETTOOL KALATHILS ABDULHAMEED BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR-670006 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, MANANCHIRA KOZHIKODE - 673001 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA KOZHIKODE - 673001 GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2193 of 2019 2 JUDGMENT The petitioner, an assessee under the 1st respondent has been facing the proceedings for the assessment years 2011-2012 to 2016- 2017. It filed Exhibits P2 to P2(e) statutory appeals along with the stay petitions. The petitioner apprehends that before the appellate forum could consider its applications, the respondent authority may take coercive steps. 2. This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2nd respondent will consider the stay petitions, at the earliest and pass orders possibly within one month. The respondent authority shall defer coercive steps until the 2nd respondent considers the stay petitions. Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 2193 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12 EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13 EXHIBIT P1 B TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2013-14 EXHIBIT P1 C TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2014-15 EXHIBIT P1 D TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16 EXHIBIT P1 E TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-2017 EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2011-12 EXHIBIT P2 A TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2012-13 EXHIBIT P2 B TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2013-14 EXHIBIT P2 C TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2014-15 EXHIBIT P2 D TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2015-16 EXHIBIT P2 E TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2016-17 EXHIBIT P3 TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2011-12 EXHIBIT P3 A TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2012-13 WP(C).No. 2193 of 2019 4 EXHIBIT P3 B TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2013-14 EXHIBIT P3 C TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2014-15 EXHIBIT P3 D TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2015-16 EXHIBIT P3 E TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2016-17 sd "