SHRI C.T. KURIAN V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/28519/2017

AI Insights

The case involves Shri C.T. Kurian, the petitioner, who challenged the recovery steps taken by the Income Tax authorities against him based on two assessment orders for the years 2011-2012 and 2012-2013. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals) IV, Kochi. The main legal issue was the premature initiation of recovery steps by the Income Tax department before the stay petitions were considered. The court's intervention was sought to halt these recovery actions until a decision was made on the stay petitions.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 699165 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; R SREEJITH; P PAUL; MEKHALA BENNY
• Keywords: Income tax assessment; Revenue recovery notice; Revenue recovery notice; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR TUESDAY , THE 29TH DAY OF AUGUST 2017/7TH BHADRA, 1939 WP(C).No. 28519 of 2017 (L) ----------------------------------------- PETITIONER(S) : ------------------------- SHRI C.T. KURIAN, CHENGAZHASSERIL HOUSE, TEEKAY P.O, ERATTUPETTA 686 580. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENT(S) : ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM- 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) IV, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) IV, POORNIMA BUILDING, MANORAMA JUNCTION, KOCHI 36. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 28519 of 2017 (L) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR THE YEAR 2011-2012 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR THE YEAR 2012-2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-2012 FILED BY THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-2013 FILED BY THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2011-2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2012-2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE RR NOTICE DATED 09.08.2017 FOR THE YEARS 2009-2010 TO 2015-2016 ISSUED BY THE FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.28519 Of 2017 ............................................................. Dated this the 29th day of August, 2017 J U D G M E N T Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 and P2 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. 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: -2- W.P.(C).No.28519 Of 2017 1. The 2nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P7 revenue recovery notice for recovery of amounts confirmed against petitioner by Exts.P1 and P2 assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/29.08.17 "