SHRI C.MURALEEDHARAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/20243/2012

AI Insights

The case involves Shri C.Muraleedharan, a consulting architect, who filed a writ petition against the Assistant Commissioner of Income Tax and other respondents concerning a series of assessment orders issued for the years 2004-05 to 2010-11. The petitioner had appealed against these orders and filed stay petitions, which were pending before the Commissioner of Income Tax (Appeals). Despite the pendency of these proceedings, the respondents initiated coercive steps against the petitioner. The court's intervention was sought to halt these actions until the appeals and stay petitions were resolved.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755908 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-08-2012
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; R S KALKURA
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; BOBY SEKHAR
• Keywords: Coercive Steps; Income tax assessment; Stay Petition; Wealth Tax

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 22ND DAY OF AUGUST 2012/31ST SRAVANA 1934 WP(C).No. 20243 of 2012 (E) --------------------------- PETITIONER: ------------- SHRI C.MURALEEDHARAN, AGED 59 YEARS CONSULTING ARCHITECT, M/S.MURALEE & ASSOCIATES UDARASIROMANI ROAD, VELLAYAMBALAM THIRUVANANTHAPURAM-695010. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENTS: -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, \"DEVIKRIPA\", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI-682016. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, THIRUVANANTHAPURAM-695001. 4. THE MANAGER STATE BANK OF TRAVANCORE, VAZHUTHACAUD THIRUVANANTHAPURAM-695006. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SRI.R.S.KALKURA - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20243 of 2012 (E) APPENDIX PETITIONER'S EXHIBITS : EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004- 05 ISSUED BY THE 1ST RESPONDENT. EXT.P1(a): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2005-06 ISSUED BY THE 1ST RESPONDENT. EXT.P1(b): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2006-07 ISSUED BY THE 1ST RESPONDENT. EXT.P1(c): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2007-08 ISSUED BY THE 1ST RESPONDENT. EXT.P1(d): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2008-09 ISSUED BY THE 1ST RESPONDENT. EXT.P1(e): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2009-10 ISSUED BY THE 1ST RESPONDENT. EXT.P1(f): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2010-11 ISSUED BY THE 1ST RESPONDENT. EXT.P1(g): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 FOR WEALTH TAX, ISSUED BY THE 1ST RESPONDENT. EXT.P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05. EXT.P2(a): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2005-06. EXT.P2(b): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2006-07. EXT.P2(c): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2007-08. EXT.P2(d): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2008-09. EXT.P2(e): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2009-10. EXT.P2(f): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2010-11. EXT.P2(g): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012 BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAX ASSESSMENT. WP(C).No. 20243 of 2012 (E) EXT.P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 19.01.12. EXT.P3(a): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2005-06 ON 19.01.12. EXT.P3(b): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2006-07 ON 19.01.12. EXT.P3(c): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2007-08 ON 19.01.12. EXT.P3(d): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 ON 19.01.12. EXT.P3(e): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10 ON 19.01.12. EXT.P3(f): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2010-11 ON 19.01.12. EXT.P3(g): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2004-05 ON 25.01.2012 AGAINST WEALTH TAX ASSESSMENT. EXT.P4: TRUE COPY OF THE LETTER DATED 25.1.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P5: TRUE COPY OF THE NOTICE NO.PAN:ABYPC3793R/CC-1/TVM DATED 14.03.2012 ISSUED BY THE 1ST RESPONDENT. EXT.P6: TRUE COPY OF THE LETTER DATED 23.03.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXT.P7: TRUE COPY OF THE LETTER DATED 26.03.2012 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P8: TRUE COPY OF THE NOTICE NO.PAN:ABYPC3793R/CC-1/TVM 2012-13 DATED 10.08.2012 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS : NIL. True copy P.A. to Judge skj P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C). No.20243 of 2012 ---------------------------------------- Dated this the 22nd day of August, 2012 JUDGMENT Being aggrieved of Ext.P1 series assessment orders passed by the first respondent, the petitioner has preferred Ext.P2 series appeals, along with Ext.P3 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Exts.P5 and P8, which hence are sought to be intercepted by this Court. 2. Heard the learned Standing Counsel for the respondents as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Exts.P5 and P8 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Status quo shall be maintained till such time. W.P.C. No.20243 of 2012 -2- The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. Kp/- "