M/S.SANTHIMADOM AGRO FARM TRUST V. THE COMMISSIONER OF INCOME TAX

WP(C)/24472/2011

AI Insights

The case involves M/S. Santhimadom, Agro Farm Trust, represented by Dr. Radhakrishnan, who filed a writ petition against the assessment orders issued by the Deputy Commissioner of Income Tax, Central Circle-2, Ernakulam, for various financial years from 2003-2004 to 2008-2009. The petitioner challenged the coercive recovery proceedings initiated for the recovery of disputed taxes pending the disposal of their appeals. The High Court of Kerala at Ernakulam, presided by Justice S. Siri Jagan, heard the petition and decided to stay the coercive recovery proceedings until the stay petitions related to the appeals are resolved.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 763338 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2011
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V A PRADEEP KUMAR; M SHAJU PURUSHOTHAMAN; K S RAJESH
• Keywords: Coercive Recovery; Income Tax Appeals; Stay petitions

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24472 of 2011(H) -------------------------- PETITIONER(S): --------------- M/S. SANTHIMADOM, AGRO FARM TRUST, THEKKE NALUVAZHY, NORTH PARAVUR, ERNAKULAM, REPRESENTED BY CHAIRMAN DR. RADHAKRISHNAN, AGED 59 YEARS, S/O. NARAYANAN, SANTHIMADOM, N. PARAVUR, ERNAKULAM DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR SRI.M.SHAJU PURUSHOTHAMAN SRI.K.S.RAJESH RESPONDENT(S): --------------- 1. THE COMMISSIOER OF INCOME TAX (APPEALS), III, KERA BHAVAN, KOCHI. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM - 682 018. SHRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24472/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1-TRUE COPY OF THE APPEAL MEMORANDUM AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2003-2004 APPEAL NO. ITA NO. 78/CENT/CIT(A)/III-2010-2011. EXHIBIT-P2-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2004-2005, APPEAL NO. ITA 79/CENT/CIT(A)-III-2010 – 2011. EXHIBIT-P3-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIOD OF 2005-2006 APPEAL NO. ITA NO. 80/CENT/CIT(A)-III-2010 -2011 EXHIBIT-P4-TRUE COPY OF THE APPEAL MEMORANDUM, AFFIDAVIT AND STAY PETITION DURING THE PERIODOF 2005-2006 APPEAL NO. ITA NO. 81/CENT/CIT (A)-III-2010-2011. EXHIBIT-P6-TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF 2007-2008 APPEAL NO.ITA 82/CENT/CIT(A)-2010-2011 EXHIBIT-P7-TRUE COPY OF THE APPEAL MEMORANDUM DURING THE PERIOD OF 2008-2009 APPEAL NO.ITA 83/CENT/CIT(A)-II-2010-2011 EXHIBIT-P8-TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPODENT DATED 12/07/2011. EXHIBIT-P9-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD OF 2003-2004. EXHIBIT-P10-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2004-05 EXHIBIT-P11-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2005-2006 EXHIBIT-12-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING 2006-2007 EXHIBIT-P13-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2007-2008 EXHIBIT-P14-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2008-2009 EXHIBIT-P15-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT AGAINST THE PETITIONER DURING THE PERIOD 2009-2010 sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 24472 of 2011 ================== Dated this the 7th day of September, 2011 J U D G M E N T Against Exts.P9 to P15 assessment orders, the petitioner has filed Exts.P1 to P7 appeals, which contain applications for stay also. The petitioner is aggrieved by coercive recovery proceedings pending disposal of the appeals. Having heard the learned standing counsel also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on the stay petitions accompanying Exts.P1 to P7 appeals, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till the stay petitions are disposed of, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge ///True copy/// P.A. to Judge "