SMT.KESAVAPURATH BHASKARAN NAIR V. COMMISSIONER OF INCOME TAX

WP(C)/12513/2014

AI Insights

The case involves Smt. Kesavapurath Bhaskaran Nair Manjujla, represented by her power of attorney holder Mr. Shyam Kumar A, who filed a writ petition against the Commissioner of Income Tax (Appeals)-II, Kochi, and the Income Tax Officer, Ward 3(2), Kochi. The petitioner challenged the coercive steps initiated against her concerning tax assessments and demands. The petitioner had previously filed an appeal along with a delay condonation application and a petition for waiver of pre-deposit, which were pending consideration. Aggrieved by the initiation of coercive measures despite these pending applications, the petitioner approached the High Court of Kerala.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699466 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-05-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K R MENON; JOSE JOSEPH
• Assessee Lawyers: SAIBY KIDANGOOR
• Keywords: Coercive Steps; Delay condonation; Income Tax; Waiver of pre-deposit
• Section: 143(2); 271(1)(c); 274; 156; 281B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 29TH DAY OF MAY 2014/8TH JYAISHTA, 1936 WP(C).No. 12513 of 2014 (L) --------------------------------------- PETITIONER(S): ---------------------- SMT.KESAVAPURATH BHASKARAN NAIR MANJUJLA, D-7 KAILAS APPARTMENT, PALATHINKAL LANE, VADAKKEKOTTA, COCHIN, KERALA - 682 301.REP. BY HER POWER OF ATTORNEY HOLDERMR SHYAM KUMAR A , S/O.MRS.VIJAYA KUMARI, ANJANAM, KADUTHURUTHY P.O., KADUTHURUTHY P.O., KOTTAYAM -686 604. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENT(S): ------------------------ 1. COMMISSIONER OF INCOME TAX, (APPEALS)-II, KOCHI, KERALA. 2. MS.SHERLY TOMS, INCOME TAX OFFICER, WARD 3(2), KOCHI, KERALA-682021. R1-R2 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 12513 of 2014 (L) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: TRUE COPY OF SEC.143(2) NOTICE DATED 7.9.2012 EXT.P-2: TRUE COPY OF LETTER DATED 10.2.2014 OF MR.GIRISH EXT.P-2(A): TRUE COPY OF LETTER DATED 10.2.2014 OF MS.SIMJI EXT.P-2(B): TRUE COPY OF LETTER DATED 11.2.2014 OF MR.NARESH EXT.P-3: TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.GIRISH, AND MS.SIMIJI'S EXT.P-3(A): TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.NARESH EXT.P-4: TRUE COPY OF ORDER NO.BEKPM8147K/2013-14 UNDER SEC.281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE INDIAN BANK, ALUVA BRANCH. EXT.P-4(A): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE FEDERAL BANK, GIRINAGAR BRANCH. EXT.P-4(B): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE HDFC BANK, CHOICE TOWERS BRANCH. EXT.P-4(C): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE CANARA BANK, IRINJALAKUDA BRANCH. EXT.P-5: TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH TAX CALCULATION STATEMENT DATED 24.3.2014 EXT.P-5(A): TRUE COPY OF THE DEMAND NOTICE UNDER SEC 156 DATED 24.3.2014 EXT.P-5(B): TRUE COPY OF THE NOTICE UNDER SEC.274 READ WITH SEC 271(1) (C) OF IT ACT. EXT.P-6: TRUE COPY OF THE APPEAL ALONG WITH ANNEXURES FILED BEFORE THE COMMISSIONER OF APPEALS DATED 28.4.2014 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12513 of 2014 - - - - - - - - - - - - - - - - Dated 29th May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Against Exts.P5 P5(a) and P5(b), the petitioner filed appeal along with delay condonation application and petition for waiver of pre-deposit before the 1st respondent, which are pending consideration. In the meanwhile, coercive steps have been initiated against the petitioner and aggrieved thereby, the petitioner has approached this Court. 2. In the above circumstances, it is directed that the respondents shall consider the delay condonation application and the application for waiver of pre-deposit together, within a period of one month from today and in the meanwhile, further Wp(c).12513/14 2 proceedings pursuant to Exts.P5 P5(a) and P5 (b) shall be kept in abeyance until such orders are passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy// "