SUKAM CONSTRUCTIONS PVT. LTD., V. INCOME TAX OFFICER

WP(C)/29653/2018

AI Insights

Sukam Constructions Pvt. Ltd., represented by its managing director, filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) challenging an assessment order and a subsequent demand notice. The petitioner had already filed an appeal and a stay petition regarding the assessment order. The writ petition was filed to prevent the authorities from taking coercive actions before the appellate authority could consider the stay petition. The court heard arguments from both sides and decided to defer any coercive actions until the stay petition was addressed, highlighting the importance of procedural fairness in judicial proceedings.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755144 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-09-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: C S MANU
• Keywords: Assessment Order; Income Tax; Procedural fairness; Stay Petition
• Section: 143; 44(A)(B)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 12TH DAY OF SEPTEMBER 2018 / 21ST BHADRA, 1940 WP(C).No. 29653 of 2018 PETITIONER: SUKAM CONSTRUCTIONS PVT. LTD., II FLOOR, MARY TOWER, UNIVERSITY JUNCTION, KALAMASSERY, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, P KHALEEL, AGED 60YEARS, S/O SYED MOHAMMED, PARAMBATHKANDI HOUSE, KUNJUNNIKKARA, ULIYANNOOR P O, ALWAYE-683108. BY ADV. SRI.C.S.MANU RESPONDENTS: 1 INCOME TAX OFFICER WARD-2(1), CORP-RANGE-2, KOCHI-682020 2 COMMISSIONER OF INCOME TAX (APPEALS)-I ERNAKULAM, PIN-682015. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the Income Tax Act, on the rolls of the 1st respondent, questioned Ext.P1 assessment order, before the 2nd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating his grievance that the WP(C).No. 29653 of 2018 2 authorities are taking coercive steps before the appellate authority could consider the stay petition and the appeal, the petitioner has filed this writ petition. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. I reckon the petitioner has exercised its statutory remedy of filing an appeal. It appears it has also filed stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition, directing the respondent authority to defer coercive steps until the 2nd respondent considers the stay petition. I also hope that the 2nd respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/12/2017 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 OF THE INCOME TAX ACT, 1961. WP(C).No. 29653 of 2018 3 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 27/12/2017 ISSUED BY THE 1ST RESPONNDENT TO THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE APPEAL PETITION DATED 29/01/2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT DATED 29/01/2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 12/07/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE STATUTORY AUDIT REPORT DATED 04/09/2015 IN RESPECT OF THE ASSESSMENT YEAR 2015-16 UNDER SECTION 44(A)(B) OF THE INCOME TAX ACT, 1961 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE BALANCE SHEET AS AT 31/03/2015 OF THE PETITIONER CERTIFIED BY THE CHARTERED ACCOUNTANT. EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 26/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. ALHIND BUILDERS, KOZHIKODE - 673032. EXHIBIT P6 A TRUE COPY OF THE NOTICE DATED 26/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, MATHER PROJECTS PVT. LTD., ERNAKULAM - 682035. EXHIBIT P6 B TRUE COPY OF THE NOTICE DATED 20/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, DHANALAKSHMI BANK LTD., THRISSUR- 680001. EXHIBIT P6 C TRUE COPY OF THE NOTICE DATED 20/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. MOOPPEN BUILDERS, ALWAYE-683106. WP(C).No. 29653 of 2018 4 RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD "