T.MOIDEEN KUNHI V. INCOME TAX OFFICER

WP(C)/27904/2015

AI Insights

The case involves T. Moideen Kunhi, the proprietor of Anaswara Silks, who filed a writ petition against the Income Tax Department officials concerning the assessment orders for the assessment years 2011-12 and 2012-13. The petitioner had filed appeals and stay petitions against these orders, apprehending that the respondents would initiate recovery actions before the stay petitions were considered. The court heard the arguments from both the petitioner's and respondents' counsel and decided to intervene by directing the 2nd respondent to expedite the consideration of the stay petitions and to halt any recovery actions until a decision on the stay petitions was made.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 699416 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-10-2015
• Assessment Year: misc
• Other Referred Cases: WP(C) 20883/2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: K I MATHER; R JAIKRISHNA
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 133A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 WP(C).No. 27904 of 2015 (K) ---------------------------- PETITIONER: ------------------- T.MOIDEEN KUNHI, PROPRIETOR, ANASWARA SILKS, NEAR BUS STAND, KANHANGAD, KASARGODE - 671 121. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. INCOME TAX OFFICER, WARD -1, INCOME TAX DEPARTMENT, KASARGODE - 671 121. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE - 673 001. 3. DEVADAS IRS, COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR - 680001. 4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI - 682 018. R1, R2 & R4 BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 27904 of 2015 (K) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER OF THE AY- 2011-12 (INCOME TAX) DATED 24.3.2015. P2- TRUE COPY OF THE ASSESMENT ORDER FOR THE AY- 2012-13 (INCOME TAX) DATED 24.3.2015. P3- TRUE COPY OF THE APPEAL FILED BY TH PETITIONR BEFORE THE 2ND RESPONDENT FOR THE AY-2011-12 (INCOME TAX) DATED 30.3.2015. P3(A)- TRUE COPY OF THE STAY PETITON FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT FOR THE AY - 2011-12 (INCOME TAX) DATED 30.3.2015. P4- TRUE COPY OF THE APPEAL FILED BY TH PETITIONR BEFORE THE 2ND RESPONDENT FOR THE AY-2012-13 (INCOME TAX) DATED 30.3.2015. P4(A)- TRUE COPY OF THE STAY PETITON FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY- 2012-13 (INCOME TAX) DATED 30.3.2015. P5- TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 18.6.2015. P6- TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WP(C) 20883/2015 DATED 10.7.2015. P7- TRUE COPY OF THE HEARING NOTICE ISSUED BY THE OFFICE OF THE 2ND RESPONDENT DATED 7.9.2015. P8- TRUE COPY OF THE PROCEEDINGS OF SURVEY CONDUCTED UNDER SECTION 133 A OF THE INCOME TAX ACT DATED 27.11.2012. P9- TRUE COPY OF THE RELEVANT EXTRACT OF CBDT NOTIFICATION DATED 22.10.2014. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. ---------------------------------------------------------- W.P.(C). No.27904 of 2015 ---------------------------------- Dated this the 9th day of October, 2015 JUDGMENT Against Exts.P1 and P2 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P3 and P4 appeals together with Exts.P3(a) and P4(a) stay petitions before the 2nd respondent. The apprehension of the petitioner is that even before the consideration of Exts.P3(a) and P4(a) stay petitions, the respondents are taking steps to recover the amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders. 2. I have heard the learned counsel appearing for the petitioner as also the learned Standing Counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P3(a) and P4(a) stay petitions, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. I I make it clear that the recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 and P2 assessment orders, shall be kept in abeyance till such time as the 2nd 2 W.P.(C). No.27904 of 2015 respondent passes orders, as directed and communicates the same to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE rsr "