SHRI.THOMAS GEORGE V. THE DY.COMMISSIONER OF INCOME TAX

WP(C)/14969/2013

AI Insights

The case involves Shri. Thomas George Muthoot, the petitioner, who filed appeals against the wealth tax assessment orders issued by the Deputy Commissioner of Income Tax, Circle 1, Thiruvalla, for the assessment years 2003-04 to 2007-08. The appeals were accompanied by petitions for stay of recovery of the disputed tax. The petitioner was apprehensive about the initiation of coercive proceedings before the stay petitions were considered. The court's decision focused on ensuring that the petitioner's appeals and stay requests were duly considered before any further action could be taken based on the assessment orders.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 765968 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-06-2013
• Assessment Year: misc
• Laws Referred To: Wealth Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; BOBY SEKHAR; DIVYA RAVINDRAN
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Stay Petition; Wealth Tax
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 13TH DAY OF JUNE 2013/23RD JYAISHTA 1935 WP(C).No. 14969 of 2013 (U) ------------------------------------- PETITIONER(S)/PETITIONER: ------------------------------------------ SHRI.THOMAS GEORGE MUTHOOT HOUSE, KOZHENCHERRY BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S)/RESPONDENTS: ----------------------------------------------- 1. THE DY.COMMISSIONER OF INCOME TAX CIRCLE 1, THIRUVALLA 2. THE COMMISSIONER OF WEALTH TAX (APPEALS) AYAKKAR BAHVAN, KAWDIAR, THIRUVANANTHAPURAM-695003 BY SRI.JOSE JOSEPH, STANDING COUNSEL FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14969 of 2013 (U) APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:-TRUE COPY OF THE ASSESSMENT ORDER DTD 30/12/2010 FOR AY-2003-04 ISSUED BY THE IST RESPONDENT EXT.P2:-TRUE COPY OF THE ASSESSMENT ORDER DTD 30/12/2010 FOR AY-2004-05 ISSUED BY THE IST RESPONDENT EXT.P3-TRUE COPY OF THE ASSESSMENT ORDER DTD 30/12/2010 FOR AY-2005-06 ISSUED BY THE IST RESPONDENT EXT.P4.TRUE COPY OF THE ASSESSMENT ORDER DTD 30/12/2010 FOR AY-2006-07 ISSUED BY THE IST RESPONDENT EXT.P5-TRUE COPY OF THE ASSESSMENT ORDER DTD 30/12/2010 FOR AY-2007-08 ISSUED BY THE IST RESPONDENT EXT.P6:-TRUE COPY OF THE MEMORANDUM OF APPEAL DTD 10/1/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2003-04 EXT.P7:-TRUE COPY OF THE MEMORANDUM OF APPEAL DTD 10/1/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2004-05 EXT.P8:-TRUE COPY OF THE MEMORANDUM OF APPEAL DTD 10/1/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2005-06 EXT.P9:-TRUE COPY OF THE MEMORANDUM OF APPEAL DTD 10/1/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2006-07 EXT.P10:-TRUE COPY OF THE MEMORANDUM OF APPEAL DTD 10/1/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2007-08 EXT.P11:-TURE COPY OF THE STAY PETITION DTD 4/6/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2003-04 EXT.P11(A)TRUE COPY OF THE STAY PETITION DTD 4/6/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2004-05 EXT.P11(B)TRUE COPY OF THE STAY PETITION DTD 4/6/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2005-06 EXT.P11(C)TRUE COPY OF THE STA Y PETITION DTD 4/6/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2006-07 EXT.P11(D)TRUE COPY OF THE STA Y PETITION DTD 4/6/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2007-08 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL // TRUE COPY // sou. P.A. TO JUDGE V. CHITAMBARESH, J --------------------------------------------- W.P(c). No. 14969 OF 2013 --------------------------------------------- Dated this the 13th day of June, 2013 J U D G M E N T The petitioner has filed Ext.P6 to Ext.P10 appeals against Ext.P1 to Ext.P5 orders of assessment under the Wealth Tax Act, 1961. The appeals are accompanied by Ext.P11 series petitions for stay of recovery of the disputed tax. The petitioner is apprehensive of coercive proceedings even before the petitions for stay are considered. 2. I direct the second respondent to consider Ext.P11 series petitions with notice to petitioner within a period of one month. The coercive proceedings pursuant to Exts.P1 to P5 orders shall be put on hold till Ext.P11 series petitions are considered as directed above. 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. Sd/- V. CHITAMBARESH, JUDGE. Sou. // True copy // "