SATYAM SERVICE TRUST V. THE INCOME TAX OFFICER

WP(C)/12344/2015

AI Insights

The case involves Satyam Service Trust, which contested several assessment orders issued by the Income Tax Officer for the years 2006-2017 under sections 143(3) and 147 of the Income Tax Act, 1961. The petitioner filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals). Despite the pending petitions, recovery actions were initiated by the respondents. The petitioner sought relief from the High Court of Kerala to halt these recovery actions until the stay petitions were resolved.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 699884 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-04-2015
• Assessment Year: misc
• Other Referred Cases: WP(C) No.3665 of 2015
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K LATHA
• Keywords: Assessment orders; Income Tax; Recovery Steps; Stay petitions
• Section: 147; 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 12344 of 2015 (P) ------------------------------------------ PETITIONER(S): -------------------------- SATYAM SERVICE TRUST (FORMERLY KNOWN AS SATHYAM LITERATURE SERVICE) BUILDING NO.1/38 MANACKACHIRA, THATTABHAGAM PO THIRUVALLA 689 541 REPRESENTED BY ITS TRUSTEE, MR. SAM C. VADAVANA BY ADV. SMT.K.LATHA RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD- 3 INCOME TAX OFFICE, THIRUVALLA - 689 542 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKARBHAVAN, KOWDIAR PO, TRIVANDRUM- 695 001 3. THE COMMISSIONER OF INCOME TAXES INCOME TAX OFFICE, I.S PRESS ROAD, ERNAKULAM - 682 031 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12344 of 2015 (P) ------------------------------------------ APPENDIX PETITIONER'S EXHIBITS:- ------------------------------------- EXHIBIT EX-P1 TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA No.807/COCH/2013 DATED 30TH OCTOBER 2014. EXHIBIT EX-P2A TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2006-2007 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2B TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2007-2008 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2C TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2008-2009 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2D TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2009-2010 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 18.3.2013. EXHIBIT EX-P2E TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P2F TRUE COPY OF THESE ASSESSMENT ORDERS U/S.143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 20011-2012 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT EX-P3A TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2006-2007. EXHIBIT EX-P3B TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2007-2008. EXHIBIT EX-P3C TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2008-2009. EXHIBIT EX-P3D TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2009-2010. EXHIBIT EX-P3E TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2010-2011. EXHIBIT EX-P3F TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESMENT ORDERS FOR THE YEAR 2011-2012. EXHIBIT EX-P4 TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.3665 OF 2015 DATED 11TH DAY OF FEBRUARY 2015. EXHIBIT EX-P5 TRUE COPY OF THE DEMAND NOTICE DATED 26TH MARCH 2015 DEMANDING THE OUTSTANDING INCOME TAX FOR THE YEARS 2006-2007 TO 2011-2012 TO THE PETITIONER. EXHIBIT EX-P6A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3A APPEAL FOR THE YEAR 2006-2007. EXHIBIT EX-P6B TRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDET IN THE P3B APPEAL FOR THE YEAR 2007-2008. EXHIBIT EX-P6C TRUE COPY OF THE STAY PETITIONS FILED BY TE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3C APPEAL FOR THE YEAR 2008-2009. EXHIBIT EX-P6D TRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3D APPEAL FOR THE YEAR 2009-2010. EXHIBIT EX-P6E TRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3E APPEAL FOR THE YEAR 2010-2011. EXHIBIT EX-P6F TRUE COPY OF THE STAY PETITIONS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT IN THE P3F APPEAL FOR THE YEAR 2011-2012. RESPONDENT'S EXHIBITS:- -------------------------------------------- NIL // True copy // PA to Judge das A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 12344 of 2015 ===================================================== Dated this the 10th day of April, 2015 JUDGMENT Against Ext.P2 series of assessment orders under the Income Tax Act, the petitioner had preferred Ext.P3 series of appeals and Ext.P6 series of stay petitions before the 2nd respondent. It is the case of the petitioner that, even prior to considering the stay petitions, recovery steps are taken by the respondents for recovery of the amounts confirmed against the petitioner by Ext.P2 series of assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass orders on Exts.P6 series of stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2.Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P2 series of -2- W.P.(C). No. 12344 of 2015 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das "