SHRI.PHILIP MODAYIL MANI V. THE INCOME TAX OFFICER

WP(C)/2310/2013

AI Insights

The case involves Shri Philip Modayil Mani, the petitioner, challenging an order of assessment made by the Income Tax Officer, Ward III, Kottayam, under Section 143(3) of the Income Tax Act. The petitioner had filed an appeal against this order and a stay petition to the Commissioner of Income Tax (Appeals), Kochi. Despite some payments made by the petitioner, recovery proceedings were initiated, prompting the filing of this writ petition. The High Court of Kerala at Ernakulam, presided over by Justice Antony Dominic, heard the matter and decided to stay the recovery proceedings pending the decision on the stay petition.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755861 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-01-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN
• Keywords: Appeal; Assessment Order; Income Tax; Recovery proceedings; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 23RD DAY OF JANUARY 2013/3RD MAGHA 1934 WP(C).No. 2310 of 2013 (K) -------------------------- PETITIONER(S): -------------------------- SHRI.PHILIP MODAYIL MANI, MODAYIL,MUTTAMBALAM P.O, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD III,KOTTAYAM RANGE,PUBLIC LIBRARY BUILDING SASTHRI ROAD,KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX-IV KERA BHAVAN,KOCHI - 682 035. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2310 of 2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1-TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31/12/2010 MADE UNDER SECTION 143 (3) OF THE INCOME TAX ACT ALONG WITH NOTICE OF DEMAND BY THE INCOME TAX OFFICER, WARD III, KOTTAYAM. EXHIBIT-P2-TRUE COPY OF THE FORM OF APPEAL ALONG WITH STATEMENT OF FACTS AND GROUNDS OF APPEAL DATED 07/01/2011 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P3-TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED 10/01/2011 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P4-TRUE COPY OF THE NOTICE DATED 09/02/2011 ISSUED BY THE INCOME TAX OFFICER, WARD III, KOTTAYAM. EXHIBIT-P4(A)- TRUE COPY OF THE STAY ORDER DATED 27/03/2012 ISSUED BY THE INCOME TAX OFFICER, WARD III, KOTTAYAM. EXHIBIT-P4(B)- TRUE COPY OF THE CHALLAN NO. 280 DATED 30/03/2012. EXHIBIT-P5- TRUE COPY OF THE POSTING NOTICE DATED 30/06/2011 ISSUED BY THE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P6- TRUE COPY OF THE LETTER DATED 27/07/2011 ISSUED TO THE COMMISSIONER OF INCOME TAX (APPEALS IV) KOCHI BY THE cHARTERED ACCOUNTNT OF THE PETITIONER. EXHIBIT-P7- TRUE COPY OF THE NOTICE DATED 10/01/2013 ISSUED BY THE INCOME TAX OFFICER, WARD III, KOTTAYAM. /true copy/ sd/- P.A. To Judge ANTONY DOMINIC, J ........................................ W.P.(C).2310/2013 .............................................. Dated this the 23rd day of January, 2013 JUDGMENT Ext.P1 order of assessment passed against the petitioner is under challenge in Ext.P2 appeal filed before the 2nd respondent. It is stated that along with the appeal, petitioner has also filed Ext.P3 stay petition. In the meantime, although certain payments were made by the petitioner as per Ext.P4B, still recovery proceedings are initiated by Ext.P7. Hence this writ petition. 2. Heard the counsel for the petitioner and the learned Standing Counsel appearing for the respondents. 3. As at present, appeal and the stay petition are pending consideration of the 2nd respondent, the appellate authority. Therefore, I direct the 2nd respondent to pass orders on Ext.P3 stay petition. This the 2nd respondent shall do as expeditiously as W.P.(C).2310/13 2 possible, at any rate, within four weeks of production of a copy of this judgment. In the meanwhile, further proceedings pursuant to Ext.P7 will stand stayed. 4. Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for compliance. Writ petition is disposed of. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge "