SHRI.K.JAFFER, KANNUR V. THE ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/608/2014

AI Insights

The case involves Shri K. Jaffer, a fruit merchant, who filed a writ petition against the Assistant/Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) concerning assessment orders and penalty orders for the assessment years 2008-09 and 2009-10. The petitioner appealed against the assessment orders and penalty orders, seeking a stay on the recovery of disputed taxes and the enforcement of penalties. The court's judgment addressed the immediate concerns of the petitioner regarding the coercive recovery of taxes and the enforcement of penalties while the appeals were pending.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 761366 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-01-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; BOBY SEKHAR; DIVYA RAVINDRAN
• Keywords: Coercive Steps; Income tax assessment; Interim orders; Penalty order; Stay of recovery
• Section: 154; 271B; 271A; 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY , THE 7TH DAY OF JANUARY 2014/17TH POUSHA, 1935 WP(C).No. 608 of 2014 (A) -------------------------- PETITIONER -------------------------- SHRI.K.JAFFER, FRUIT MERCHANT, IFC FRUITS, TALIPARAMBA KANNUR BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, KANNUR RANGE, KANNUR 670006 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKARA BHAVAN, NORTH BLOCK, MANANCHIRA CALICUT 673001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-01-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 608 of 2014 (A) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26-09-2011 PASSED BY THE IST RESPONDENT FOR THE YEAR 2008-09 EXHIBIT P2 TRUE COPY OF THE -DO- FOR THE ASST. YEAR 2009-10 EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29-10- 2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2008-09 EXHIBIT P3(A) TRUE COPY OF THE STA Y PETITION -DO- EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29-10- 2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE ASST. YEAR 2009-10 EXHIBIT P4(A) TRUE COPY OF THE STA Y PETITION -DO- EXHIBIT P5 TRUE COPY OF THE PENALTY ORDER U/S 271A DATED 30-03-2012 FOR THE ASST. YEAR 2008-09 PASSED BY THE FIRST RESPONDENT EXHIBIT P5(A) TRUE COPY OF THE PENALTY ORDER U/S 271B DATED 30-03-2012 FOR THE ASST. YEAR 2008-09 PASSED BY THE FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF THE PENALTY ORDER U/S 271A DATED 30-03- 2012 FOR THE ASST. YEAR 2009-10 PASSED BY THE FIRST RESPONDENT EXHIBIT P6(A)TRUE COPY OF THE PENALTY ORDER U/S 271B DATED 30-03- 2012 FOR THE ASST. YEAR 2009-10 PASSED BY THE FIRST RESPONDENT EXHIBIT P7 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27-04- 2012 AGAINST ORDER LEVYING PENALTY U/S 271A FOR THE ASST. YEAR 2008-09 FILED BY THE FIRST RESPONDENT EXHIBIT P7(A) TRUECOPY OF THE -DO- U/S 271B WP(C).No. 608 of 2014 (A) -------------------------- --2- EXHIBIT P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27-04- 2012 AGAINST ORDER LEVYING PENALTY U/S 271A FOR THE ASST. YEAR 2009-10 FILED BY THE FIRST RESPONDENT EXHIBIT P8(A) TRUE COPY OF THE -DO-U/S 271B EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 13-08-2013 ISSUED U/S 226(3) OF INCOME TAX ACT TO THE SECRETARY, PUNJAB NATIONAL BANK, TALIPARAMBA EXHIBIT P9(A) TRUE COPY OF THE -DO- TO THE SECRETARY, TALIPARAMBA MERCHANT ASSOCIATION, TALIPARAMBA EXHIBIT P9(B) TRUE COPY OF THE -DO- TO THE SECRETARY, CANARA BANK, KANNUR EXHIBIT P9(C)COPY OF THE DO TO THE SECRETARY, VIJAYA BANK, TALIPARAMBA EXHIBIT P10 TRUE COPY OF THE LETTER DATED 26-08-2013 SUBMITTED BY THE PETITIONER TO THE IST RESPONDENT EXHIBIT P11 TRUE COPY OF THE ORDER DATED 03-09-2013 U/S 154 OF THE ACT PASSED BY THE IST RESPONDENT EXHIBIT P12 TRUE COPY OF THE PROCEEDINGS DATED 04-09-2013 PASSED BY THE FIRST RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.608 of 2014 = = = = = = = = = = = == = = = = Dated this the 7th day of January, 2014 J U D G M E N T The petitioner has filed Exts.P3 and P4 appeals against Exts.P1 and P2 orders of assessment. The appeals are accompanied by Exts.P3(a) and P4(a) petitions for stay of recovery of the disputed tax. The petitioner is apprehensive of coercive steps even before the disposal of the appeals and the petitions aforestated. 2. I direct the second respondent to consider Exts.P3(a) and P4(a) petitions with notice to the petitioner within a period of two months. The coercive steps pursuant to Exts.P1 and P2 orders of assessment shall be put on hold in the meanwhile. 3. The petitioner has also filed Ext.P7 series and P8 series appeals against Ext.P5 series orders imposing penalty. The petitioner is yet to move an application for stay in the above statutory appeals. The motion, if any, made by the petitioner in this regard shall be dealt with by the second respondent within a period of two months. 4. Ext.P9 series notices shall be put on hold for a period of three months and the status quo maintained. This is to enable W.P.(C) No.608 of 2014 2 the petitioner to obtain interim orders in the appeals aforestated. Needless to say that the direction in Ext.P12 order to pay the amount in six instalments shall also remain under suspended animation. 5. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "