M/S. SUN TEC BUSINESS SOLUTIONS PVT. LTD. V. UNION OF INDIA

WP(C)/17127/2013

AI Insights

Suntec Business Solutions Private Limited filed a writ petition against the Union of India and other income tax authorities, challenging the re-assessment orders for the years 2005-2006 and 2006-2007 under Sections 143(3) and 147 of the Income Tax Act, 1961. The petitioner had approached the appellate authority (Commissioner of Income Tax (Appeals)-1) and filed stay petitions, which were still pending. Aggrieved by the demand notices and recovery steps threatened by the tax authorities, the petitioner sought intervention from the High Court. The court, after hearing the arguments, decided to expedite the resolution of the stay petitions by directing the appellate authority to make a decision within a month and to halt any recovery actions in the meantime.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 744609 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-07-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: A K JAYASANKARAN NAMBIAR; M GOPIKRISHNAN NAMBIAR; P GOPINATH; P BENNY THOMAS; K JOHN MATHAI; KURYAN THOMAS; SANDEEP GOPALAKRISHNAN
• Keywords: Demand notice; Re-assessment; Stay Application; Coercive steps of recovery
• Section: 147; 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM MONDAY , THE 8TH DAY OF JULY 2013/17TH ASHADHA, 1935 WP(C).No. 17127 of 2013 (M) ---------------------------- PETITIONER(S): -------------------------- SUNTEC BUSINESS SOLUTIONS PRIVATE LIMITED, 321, NILA, TECHNOPARK CAMPUS, TRIVANDRUM 695 581, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER MR.SURESH RAO V.R. BY SRI.A.K.JAY ASANKARAN NAMBIAR,SENIOR ADVOCATE BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.SANDEEP GOPALAKRISHNAN RESPONDENT(S): ---------------------------- 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY , MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI 110 001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS)-1, AAYAKAR BHAVAN,KOWADIYAR,THIRUVANANTHAPURAM 695 003. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I (1), AAYAKAR BHAVAN, KOWADIYAR, THIRUVANANTHAPURAM - 695 003. R2 & R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 17127 of 2013 (M) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1 TRUE COPY OF REASSESSMENT ORDER DATED 28-03-2013 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 30-04-2013. EXHIBIT P3 TRUE COPY OF THE NOTICE OF DEMAND DATED 27-06-2013 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-07-2013. EXHIBIT P5 TRUE COPY OF RESSESSMENT ORDER DATED 01-03-2013 PASSED BY THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04-04-2013. EXHIBIT P7 TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-07-2013. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.A.TO JUDGE Kss C.K. ABDUL REHIM, J. ------------------------------------------------- W.P.(c) No. 17127 OF 2013 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2013 J U D G M E N T Aggrieved by orders of re-assessment issued for the years 2005-2006 and 2006-2007 under Section 143 (3) read with Section 147 of Income Tax Act, 1961, the petitioner had approached the statutory appellate authority (2nd respondent) in Exts.P2 and P6 appeals. Exhibits P4 and P7 are the stay petitions filed before the 2nd respondent. From the endorsement contained in Exts.P4 & P7 it is evident that the stay petitions were received at the office of the 2nd respondent on 05-07-2013. The petitioner is aggrieved by the demand notices issued as per Ext.P3 and steps of recovery threatened, pending disposal of the appeals and the stay petitions. Hence the petitioner is approaching this court. 2. Heard; Senior counsel appearing for the petitioner as well as Standing counsel appearing for Government of India (Taxes). Considering pendency of the W.P.(c) No.17127/2013 -2- interim applications before the statutory authority, I am of the view that a direction for speedy disposal of Exts.P4 & P7 will suffice to meet the ends of justice. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts.P4 & P7 stay petitions, after affording an opportunity of hearing to the petitioner as well as to the Department, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time the stay petitions are considered and disposed of by the 2nd respondent, coercive steps of recovery if any initiated pursuant to Ext.P3 notice shall be kept in abeyance. Sd/- C.K. ABDUL REHIM, JUDGE. AMG True copy P.A to Judge "