THE DISTRICT LOTTERY OFFICER V. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/9772/2021

AI Insights

The case involves the District Lottery Officer of Ernakulam, who filed a writ petition against the Assistant Commissioner of Income Tax (TDS) and the Commissioner of Income Tax (Appeals). The petitioner sought judicial intervention to stay coercive actions following a penalty and demand notice issued under Ext.P2, which were based on the distribution of lottery tickets and disbursement of prizes. The petitioner had already filed an appeal and a stay petition (Ext.P4 and Ext.P7 respectively) against these actions. The court's decision focused on ensuring that the appeal and stay petition were considered without the pressure of immediate coercive actions.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 691455 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-04-2021
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: VINEETHA
• Keywords: Coercive Action; Demand notice; Penalty; Statutory Appeal; Stay Petition; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 WP(C).No.9772 OF 2021(V) PETITIONER/S: THE DISTRICT LOTTERY OFFICER, DISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER SMT.VINEETHA B. RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) TAX BUILDING, I. S. PRESS ROAD, KOCHI - 682 018, ERNAKULAM. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) TAX BUILDING, I. S. PRESS ROAD, KOCHI - 682 018, ERNAKULAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.9772 of 2021 -2- Dated this the 23rd day of April 2021 J U D G M E N T This Writ Petition is filed for issuing appropriate directions to the 2nd respondent to consider and dispose of the Statutory Appeal and Stay Petition filed by the petitioner as evident by Exts.P4 and P7 and further to stay any coercive action pursuant to Exts.P2 and P5 till disposal of the Appeal and Stay Petition. 2. The petitioner is an officer responsible for the distribution of lottery tickets to registered agents and also for disbursement of prizes up to Rs.1 lakh arising out of the conduct of lotteries in Ernakulam District. He is aggrieved by Ext.P2 order imposing penalty and issuance of subsequent demand notice. Aggrieved by the same the petitioner submitted Ext.P4 Appeal. Ext.P7 Stay W.P.(C)No.9772 of 2021 -3- Petition is also filed. Meanwhile, coercive steps are taken by the respondents. Hence this Writ Petition. 3. Heard the learned Government Pleader and the learned Standing Counsel for the respondents. 4. After hearing both sides, I think this Writ Petition can be disposed of directing the 2nd respondent to consider Ext.P7 Stay Petition within a time frame and there can be a direction to the respondents not to initiate any coercive steps till the disposal of the same. Therefore, this Writ Petition is disposed of directing the 2nd respondent to consider and pass appropriate orders in Ext.P7 Stay Petition as expeditiously as is possible at any rate within a period of four weeks from the date of receipt of a copy of this judgment. Till final orders are passed in Ext.P7, the W.P.(C)No.9772 of 2021 -4- respondents shall not take any coercive action pursuant to Exts.P2 and P5. Sd/- P.V.KUNHIKRISHNAN, JUDGE STK/RR W.P.(C)No.9772 of 2021 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF SHAW CAUSE NOTICE F.NO.ACIT(TDS)/KOCHI/DIST. LOTTERY/2013-14/CHND00204B. EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS IMPOSING PENALTY. EXHIBIT P3 MEMORANDUM OF APPEAL. EXHIBIT P3(a) TRUE COPY OF THE GRIEVANCE RESOLUTION DIN AND LETTER NO.ITBA/ADM/S/26/2020- 21/1031645073(1). EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015. EXHIBIT P5 TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS. EXHIBIT P6 REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO EXHIBIT P5. EXHIBIT P7 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER. "