THOMAS DANIEL V. THE INCOME TAX OFFICER, THIRUVALLA

WA/1486/2017

AI Insights

The case involves an appeal by Thomas Daniel against the judgment of a learned Single Judge, which pertained to a tax recovery order. The appellant had initially challenged an order requiring him to remit 75% of the tax due for a stay on recovery proceedings. The Single Judge reduced this requirement to 50% and allowed payment in three installments starting from July 15, 2017. The appellant contested this decision, seeking further reduction or modification of the payment terms. The High Court of Kerala, comprising Justice Antony Dominic and Justice Dama Seshadri Naidu, heard the appeal but found no grounds to disturb the Single Judge's decision, emphasizing that the financial constraints had been adequately considered and the reduction in the payment quantum was justified.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 698970 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-07-2017
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Financial constraints; Income Tax; Stay of recovery; Monthly Instalments

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 18TH DAY OF JULY 2017/27TH ASHADHA, 1939 WA.No. 1486 of 2017 IN WP(C)19971/2017 --------------------------------------- AGAINST THE JUDGMENT IN WP(C) 19971/2017 of HIGH COURT OF KERALA DATED 16-06-2017 APPELLANT/PETITIONER: --------------------- THOMAS DANIEL INDIKATTIL HOUSE, VAKAYAR, KONNI, PATHANAMTHITTA- 689 698 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: ------------------------ 1. THE INCOME TAX OFFICER, THIRUVALLA WARD NO.4, THIRUVALLA- 689 101 2. THE COMMISSIONER OF INCOME TAX(APPEALS) KOTTAYAM- 686 001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. & DAMA SESHADRI NAIDU, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No.1486 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of July, 2017 JUDGMENT Antony Dominic, J. This appeal arise from the judgment of the learned Single Judge in W.P.( C)No.19971/17. By the said writ petition, the appellant challenged Ext.P3 order passed by the second respondent, granting stay of recovery of the tax due from the appellant subject to the appellant remitting 75% of the tax due. By the judgment under appeal, though the learned Single Judge declined to interfere with the order impugned, the amount payable was reduced to 50%, taking note of the financial constraints that were urged by the counsel. Learned Single Judge further allowed the appellant to remit the amount in three monthly instalments starting from 15.7.2017. It is this judgment, which is under challenge before us. 2. We heard the counsel for the appellant and the learned Standing Counsel appearing for the respondents. 3. The submissions made before us were all on the merits of the disputes which, according to us, are matters which are to be W.A.No.1486 of 2017 : 2 : urged before the Appellate Authority and it is for that authority to consider those submissions. Insofar as the quantum fixed by the learned Single Judge is concerned, judgment under appeal itself gives reasons for the learned Single Judge to sustain the reasoning of the Appellate Authority and also for the reduction in the quantum. Therefore, we see no reason to upset any of these conclusions to the learned Single Judge. 4. In such circumstances, we declined to entertain this appeal. Appeal fails and it is dismissed. However, taking note of the pendency of this appeal, we allow the appellant to commence payment of the three monthly instalment due from 15.8.2017. sd/- ANTONY DOMINIC JUDGE sd/- DAMA SESHADRI NAIDU JUDGE jes "