INDU SUNILKUMAR V. THE DEPUTY DIRECTOR OF INCOME TAX,

WP(C)/3793/2019

AI Insights

The petitioner, Smt. Indu Sunilkumar, challenged a series of notices (Ext.P18) related to assessment orders under the Income Tax Act, 1961, for various years. The petitioner had previously filed appeals and stay applications against these orders. The primary legal issue was the petitioner's request to stay the recovery proceedings pending the decision on her stay applications concerning the assessment orders. The court's decision focused on ensuring a timely resolution of the stay applications and temporarily halting the recovery process to prevent any irreparable harm to the petitioner while her appeals were being considered.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 768315 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-02-2019
• Assessment Year: misc
• Other Referred Cases: WP(C) No.7182 of 2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN
• Keywords: Assessment orders; Income Tax; Recovery proceedings; Stay applications
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940 WP(C).No.3793 of 2019 PETITIONER/S: SMT.INDU SUNILKUMAR, AGED 53 YEARS, W/O.SHRI SUNIL KUMAR, SRAVANAM, POWER HOUSE ROAD, THIRUVALLA, KERALA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1 THE DEPUTY DIRECTOR OF INCOME TAX, CENTRAL CIRCLE PUBLIC LIBRARY BUILDINGS, SASTHRI ROAD, KOTTAYAM- 686001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 28/243, POORNIMA, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. 3 THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, O/O. THE TAX RECOVERY OFFICER (CENTRAL), 5TH FLOOR, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682011. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3793/2019 2 JUDGMENT The petitioner, aggrieved by Ext.P18 series of notices, approached this Court. The petitioner, as against Exts.P1 to P5 Assessment Orders under the Income Tax Act, 1961, filed Exts.P6 to P10 appeals before the second respondent. The petitioner also filed Exts.P12 to P16 stay applications. In view of the above, there shall be a direction to the second respondent to dispose Exts.P12 to P16 stay applications within a period of two months. Till then, recovery proceedings pursuant to the impugned orders in the above appeals shall be kept in abeyance. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE ln WP(C).No.3793/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2003-04. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10. EXHIBIT P6 A TRUE COPY OF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2003-04. EXHIBIT P7 A TRUE COPY OF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2004-05. EXHIBIT P8 A TRUE COPY OF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2005-06. EXHIBIT P9 A TRUE COPY OF THE APPEAL IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2007-08. EXHIBIT P10 A TRUE COPY OF THE APPEALS IN RESPECT OF THE PETITIONER WITHOUT ANNEXURES FOR THE YEAR 2009-10. EXHIBIT P11 A TRUE COPY OF THE JUDGMENT DATED 06.03.2015 IN WP(C) NO.7182 OF 2015. EXHIBIT P12 A TRUE COPY OF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2003.04. EXHIBIT P13 A TRUE COPY OF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2004-05. WP(C).No.3793/2019 4 EXHIBIT P14 A TRUE COPY OF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2005-06. EXHIBIT P15 A TRUE COPY OF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2007-08. EXHIBIT P16 A TRUE COPY OF THE APPLICATION FOR STAY DATED 31.10.2018 FOR THE YEAR 2009-10. EXHIBIT P17 A TRUE COPY OF THE COVERING LETTER DATED 29.01.2019. EXHIBIT P18 A TRUE COPY OF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2003-04. EXHIBIT P18 A A TRUE COPY OF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2004-05. EXHIBIT P18 B A TRUE COPY OF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2005-06. EXHIBIT P18 C A TRUE COPY OF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2007-08. EXHIBIT P18 D A TRUE COPY OF THE NOTICE PROPOSING RECOVERY AGAINST THE PETITIONER FOR THE YEAR 2009-10. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE "