SMT. POOJA RAJ PILLAI, V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/26536/2020

AI Insights

The case involves Smt. Pooja Raj Pillai, the petitioner, who challenged the recovery steps taken by the Income Tax Department against her, based on assessment orders for the assessment years 2012-13, 2013-14, and 2014-15. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals)-III. The main legal issue was the premature initiation of recovery steps by the respondents 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 recovery actions were finalized.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753224 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-12-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: S MUHAMMED HANEEFF; DIVYA RAVINDRAN; T SAILESH KUMAR
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 01ST DAY OF DECEMBER 2020 / 10TH AGRAHAYANA, 1942 WP(C).No.26536 OF 2020(N) PETITIONER/S: SMT. POOJA RAJ PILLAI,AGED 28 YEARS D/O. M.K RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU P.O, PANDALAM, PATHANAMTHITTA 689 501 BY ADVS. SRI.S.MUHAMMED HANEEFF SMT.DIVYA RAVINDRAN SRI.T.SAILESH KUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN 682 036 3 THE TAX RECOVERY OFFICER 9CENTRAL) INCOME TAX DEPARTMENT, KOCHI 682 018 OTHER PRESENT: GP : DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26536 OF 2020(N) 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P4 to P6 appeals together with Exts.P4(a) to P6(a) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass reasoned orders on Exts.P4(a) to P6(a) stay petitions within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent in the stay petitions as directed above and communicate the said orders to the petitioner. 3. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.26536 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18- 03-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18- 3-2020 PASSED BY THE 1ST RESPONDENT FOR AY- 2013-14 ALONG WITH DEMAND NOTICE EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 18- 03-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-05-2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4A TRUE COPY OF THE STAY PETITION DATED 14-11- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13 EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-05-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5A TRUE COPY OF THE STAY PETITION DATED 14-11- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOIR AY-2013-14 EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6A TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6A TRUE COPY OF THE STAY PETITION DATED 14-11- 2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 "