TRANS ASIAN SHIPPING SERVICES (P) LTD. V. UNION OF INDIA

WP(C)/7522/2012

AI Insights

The case involves Trans Asian Shipping Services (P) Ltd., the petitioner, who challenged the appellate orders passed by the Commissioner of Income Tax (Appeals)-II, Kerala (3rd respondent) against the assessment orders issued by the Deputy Commissioner of Income Tax, Circle 4(2) (2nd respondent) for the assessment years 2005-06 and 2008-09. The petitioner sought a writ of certiorari to quash the appellate orders and a writ of mandamus to prevent the initiation of coercive recovery steps for the assessed tax and interest until the appeals are resolved by the Income Tax Appellate Tribunal (4th respondent). The High Court's decision focused on expediting the tribunal's consideration of the stay applications related to the appeals.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 722446 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-03-2012
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M NAMBIAR; P GOPINATH; P THOMAS; K MATHAI; KURYAN THOMAS
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application; Writ of Certiorari; Writ of Mandamus

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE S.SIRI JAGAN MONDAY, THE 26TH DAY OF MARCH 2012/6TH CHAITHRA 1934 WP(C).No. 7522 of 2012 (M) -------------------------- PETITIONER(S): ------------- TRANS ASIAN SHIPPING SERVICES (P) LTD., TRANS ASIA,CORPORATE PARK,XIV/396-C SEAPORT AIRPORTROAD,CHITTETHUKARA,KAKKANAD COCHIN-682037 REPRESENTED BY ITS GROUP GENERAL MANAGER MR.WILSON THOMAS. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT(S): -------------- 1. UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY MINISTRY OFFINANCE,NEW DELHI-110 004. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2),CENTRAL REVENUE BUILDING,I.S.PRESS ROAD COCHIN-682018. 3. THE COMMISSIONER OF INCOME TAX(APPEALS)-II, KERALA BHAVAN,COCHIN-682011. 4. THE INCOME TAX APPELLATE TRIBUNAL, KENDRIYA BHAVAN OPPOSITE COCHIN SPECIAL ECONOMIC ZONE,KAKKANAD KOCHI-682037. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jm WPC NO. 7522 OF 2012 APPENDIX PETITIONER'S EXHIBITS EXT-P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06 DATED 14.12.2010. EXT-P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED by the 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 DATED 22.12.2010. EXT-P3 TRUE COPY OF THE APPELLATE ORDER PASSED by THE 3RD RESPONDENT APPELLATE AUTHORITY FOR THE ASSESSMENT YEAR 2005-06 DATED 15.12.2011. EXT-P4 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 3RD RESPONDENT APPELLATE AUTHORITY FOR THE ASSESSMENT YEAR 2008-09 DATED 15.12.2011. EXT-P5 TRUE COPY OF THE APPEAL WITHOUT ANNEXURES DATED 13.03.2012 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT TRIBUNAL FOR THE ASSESSMENT YEAR 2005-06. EXT-P6 TRUE COPY OF THE APPEAL WITHOUT ANNEXURES DATED 13.03.2012 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT TRIBUNAL FOR THE ASSESSMENT YEAR 2008-09. EXT-P7 TRUE COPY OF THE APPLICATION FOR STAY DATED 13.03.2012 FILED BY THE PETITIONER THE 4TH RESPONDENT TRIBUNAL FOR THE ASSESSMENT YEAR 2005-06. EXT-P8 TRUE COPY OF THE APPLICATION FOR STAY DATED 13.03.2012 BY THE PETITIONER BEFORE THE 4TH RESPONDENT TRIBUNAL FOR THE ASSESSMENT YEAR 2008-09. RESPONDENTS' EXHIBITS : NIL TRUE COPY PA TO JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 7522 of 2012 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 26th day of March, 2012. J U D G M E N T Against the first appellate orders from the assessment orders, the petitioner has filed Exts. P5 and P6 appeals along with Exts. P7 and P8 applications for stay before the 4th respondent-Income-tax Appellate Tribunal. The petitioner seeks the following reliefs: “a. Call for the records leading to Exts. P3 and P4 orders passed by the 3rd respondent, and quash the same by the issuance of a writ of certiorari or such other writ, order or direction; b. issue a writ of mandamus or any other appropriate writ, order or direction, directing the 2nd respondent to refrain from initiating any coercive steps for recovery of the balance amount of tax and interest assessed in Exts. P1 and P2 assessment orders, and confirmed in Exts. P3 and P4 1st appellate orders, pending disposal by the 4th respondent Appellate Tribunal, of the appeals preferred by the petitioner Company against Exts. P3 and P4 orders; c. issue a writ of mandamus or any other appropriate writ, order or direction, directing the 4th respondent to consider and pass orders on the appeals, Exts. P3 and P4, pending before it, as expeditiously as possible; d. Grant a stay of all further proceedings, including proceedings for recovery of tax and interest pursuant for the assessment years 2005-06 and 2008-09, pending disposal of the writ petition.” I have heard the learned standing counsel for the Income- tax Department also. Having heard both sides, I dispose of this writ petition with a direction to the 4th respondent to consider W.P(C) No. 7522 of 2012 -: 2 :- and pass orders on Exts. P7 and P8 applications for stay, as expeditiously as possible, at any rate, within 3 weeks from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/ "