THE CHOICE FOUNDATION V. UNION OF INDIA

WP(C)/8807/2014

AI Insights

The case involves The Choice Foundation, represented by its president, Mr. Jose Thomas, who filed a writ petition against the Union of India and various income tax authorities. The petitioner was aggrieved by an order imposing a penalty (Ext. P1) and had already filed an appeal (Ext. P2) and a stay petition (Ext. P3) with the second respondent, which were pending. The petitioner sought intervention to stop the coercive steps being taken by the respondents despite the pending proceedings. The court heard the arguments and directed the concerned authorities to expedite the consideration of the stay and rectification petitions.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 722417 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-03-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; P GOPINATH MENON; P BENNY THOMAS; K JOHN MATHAI; KURYAN THOMAS
• Keywords: Appeal; Coercive Steps; Penalty; Rectification; Stay Petition
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 26TH DAY OF MARCH 2014/5TH CHAITHRA, 1936 WP(C).No. 8807 of 2014 (A) --------------------------- PETITIONER(S): -------------------------- THE CHOICE FOUNDATION, CHOICE HOUSE, P.V.SREEDHARAN ROAD, KUMBALAM, KOCHI 682 506, REPRESENTED BY ITS PRESIDENT MR.JOSE THOMAS. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH MENON SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT(S): ---------------------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY , DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 004. 2. COMMISSIONER OF INCOME TAX (APPEALS), 6TH FLOOR, KERALA BHAV AN, SRVHS ROAD, KOCHI 682 011. 3. COMMISSIONER OF INCOME TAX, IS PRESS ROAD, CR BUILDING, KOCHI 682 018. 4. DEPUTY DIRECTOR OF INCLE TAX(EXEMPTION), RANGE-4, C R BUILDING, IS PRESS ROAD, KOCHI 682 018. R2 TO R4 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 8807 of 2014 (A) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1 COPY OF THE ORDER DATED 15/1/2014 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2 COPY OF THE APPEAL DATED 18/2/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (WITHOUT ANNEXURES). EXHIBIT P3 COPY OF THE STAY PETITION DATED 18/2/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF THE PETITION FOR RECTIFICATION DATED 17/3/2014 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.8807 of 2014 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of March, 2014 J U D G M E N T Being aggrieved of Ext. P1 order imposing penalty, the petitioner has already preferred Ext.P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. 'Status quo', shall be maintained till such time. W.P.(C)No.8807 of 2014 -2- 4. The learned counsel for the petitioner submits that some apparent errors are crept in Ext.P1 order, which hence is sought to be rectified by filing Ext.P4 application under Section 154 of the Income Tax Act, 1961. In the said circumstance, fourth respondent is directed to consider Ext.P4 and pass appropriate orders thereon, after hearing the petitioner, at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. Petitioner shall produce a copy of this judgment along with copy of the writ petition before the concerned respondents for further steps. The Writ Petition is disposed of. Sd/- P.R. RAMACHANDRA MENON, JUDGE shg/ "