SANY FRANCIS V. COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/31831/2013

AI Insights

The case involves Sany Francis, the petitioner, who challenged the assessment order issued by the Assistant Commissioner of Income Tax for the year 2010-11. Following the assessment, the petitioner's bank accounts were frozen under a notice issued under Section 226(3) of the Income Tax Act, which led to the filing of this writ petition. The petitioner sought immediate intervention from the High Court to lift the freeze on the bank accounts pending the decision on the appeal and stay application filed against the assessment order. The court heard arguments from both sides and decided to direct the Commissioner of Income Tax (Appeals) to expedite the decision on the stay application.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 764797 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K K PILLAI; THOMAS MUNDACKAL; JOSE JOSEPH; T RAJESH
• Assessee Lawyers: PEEYUS KOTTAM
• Keywords: Appeal; Assessment Order; Bank account freeze; Income Tax; Stay Application
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH DAY OF DECEMBER 2013/29TH AGRAHAYANA, 1935 WP(C).No. 31831 of 2013 (D) ---------------------------- PETITIONER(S)/PETITIONER: -------------------------- SANY FRANCIS, AGED 49 YEARS S/O.LATE.K.T.FRANCIS RESIDING AT KATTRUKUDIYIL HOUSE, CC NO.48/4002-C RMV ROAD, ELAMAKKARA, ERNAKULAM COCHIN-682026. BY ADV. SRI.PEEYUS A.KOTTAM RESPONDENT(S)/RESPONDENTS: -------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM, COCHIN-682018. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), COCHIN, PIN-682018. 3. THE BRANCH MANAGER, HDFC BANK LTD, M.G.ROAD,ERNAKULAM COCHIN-682016. 4. THE BRANCH MANAGER, FEDERAL BANK LTD, PACHALAM, ERNAKULAM COCHIN-682012. 5. THE BRANCH MANAGER, STATE BANK OF INDIA, PALARIVATTOM BRANCH, ERNAKULAM COCHIN-682025. R5 BY ADVS. SRI.K.K.CHANDRAN PILLAI (SR.) SRI.THOMAS JAMES MUNDACKAL, SC, SBI R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY SRI.T.RAJESH, SC, HDFC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2013, ALONG WITH WP(C) NO.32035/2013 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31831 of 2013 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT.P1 THE TRUE COPY OF ASSESSMENT ORDER DATED 28.03.2013 FOR THE YEAR 2010-11 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXT.P2 THE TRUE COPY OF APPEAL DATED 26.11.2013 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT EXT.P3 THE TRUE COPY OF THE CHALLAN DATED 29-4-2013 FOR RS.1000/- ISSUED BY STATE BANK OF TRAVANCORE TO THE PETITIONER. EXT.P4 THE TRUE COPY OF STAY APPLICATION DATED 26.11.2013 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH EXT.P-2 APPEAL EXT.P5 THE TRUE COPY OF NOTICE NO.AC.CLR.1(2)/AABPF0183A/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT BANK EXT.P5(A) THE TRUE COPY OF NOTICE AC.CLR.1(2)/AABPF0183A/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT EXT.P5(B) THE TRUE COPY OF NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT EXT.P6 THE TRUE COPY OF THE CURRENT LIST OF ASSETS OF THE PETITIONER. RESPONDENT(S)' EXHIBITS : NIL ----------------------- /TRUE COPY/ P. A. TO JUDGE Pn P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C)Nos.31831 & 32035 of 2013 ----------------------------------- Dated this the 20th day of December, 2013 J U D G M E N T Being aggrieved of Ext.P1 assessment order passed by the second respondent for the assessment year 2010-11 the petitioners have preferred Ext.P2 appeal along with Ext.P4 application for stay which are pending consideration before the first respondent. In the meanwhile, the petitioners have been served with a notice under Section 226(3) of the Income Tax Act and the petitioners' Bank accounts have been frozen, which made the petitioners to approach this Court for immediate intervention. 2. Heard the learned Standing Counsel appearing for the respondents as well. 3. After hearing both the sides, these writ petitions are disposed of, directing the first respondent to consider and pass appropriate orders on Ext.P4 application for stay in accordance with law, which shall be done at the earliest, at any rate, within a period of one month from the date of receipt of a copy of this judgment. 4. 'Status quo' shall be maintained with regard to the coercive proceedings, if any till such time. Considering the W.P.(C)Nos.31831 & 32035 of 2013 2 submissions made by the learned counsel for the petitioners that the amount lying in deposit in the concerned Bank accounts of the petitioners could be appropriated by the department, the petitioners are permitted to operate the said accounts with liberty to the respondents to appropriate the amounts already lying in deposit in the concerned accounts. Sd/- P.R.RAMACHANDRA MENON, JUDGE. AV "