V.D DEVASIA V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/41207/2022

AI Insights

The case involves V.D. Devasia, the petitioner, who challenged the recovery notice served by the Assistant Commissioner of Income Tax, Kottayam, while his stay petitions regarding the assessment orders for the years 2011-12, 2012-13, and 2014-15 were pending before the Income Tax Appellate Tribunal, Kochi. The petitioner had previously filed appeals against the assessment orders, which were dismissed by the first Appellate Authority, leading him to approach the Tribunal. The core issue was the premature recovery action taken by the tax department despite the pending stay petitions. The court's intervention was sought to halt the recovery process until the Tribunal could decide on the stay petitions.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 679795 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-12-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOESEPH JOSEPH
• Assessee Lawyers: ABRAHAM MARKOS; V ABRAHAM MARKOS; ISAAC P G CHANDAPILLAI; ABRAHAM JOSEPH MARKOS; SHARAD KODANTHARA; JOHN VITHAYATHIL
• Keywords: Assessment Order; Income Tax; Recovery notice; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 19TH DAY OF DECEMBER 2022 / 28TH AGRAHAYANA, 1944 WP(C) NO. 41207 OF 2022 PETITIONER: V.D DEVASIA, S/O.DEVASIA, AGED 63 YEARS, VALIPLACKAL HOUSE,TEEKOY P.O, KOTTAYAM – 686 580. BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM – 686 002. 2 INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH, KENDRIYA BHAVAN, BLOCK NO. C1 & C2,1ST FLOOR, KAKKANAD, KOCHI – 682 037. ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41207 OF 2022 2 JUDGMENT The petitioner suffered Exts.P1, P2 and P3 assessment orders for the assessment years 2011-12, 2012-13 and 2014-15. The petitioner has preferred Exts.P5 to P7 appeals along with Exts.P8 to P10 stay petitions before the 2nd respondent Tribunal, following the dismissal of the appeals before the first Appellate Authority. The petitioner has approached this Court being aggrieved by the fact that pending consideration of the stay petitions by the Appellate Tribunal, the petitioner has been served with Ext.P11 notice proposing recovery. 2. Heard the learned Standing Counsel for the respondent Department also. 3. Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent Tribunal to consider and pass orders on Ext.P8 to P10 stay petitions filed in Exts.P5 to P7 appeals within a period of two months from the date of WP(C) NO. 41207 OF 2022 3 receipt a certified copy of this judgment. Till such time as orders are passed on the stay petitions, any steps to recover amounts due under Exts.P1, P2 and P3 orders of assessment shall be kept in abeyance. Sd/- GOPINATH P. JUDGE DK WP(C) NO. 41207 OF 2022 4 APPENDIX OF WP(C) 41207/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE ORDER DATED 29.11.2021 FOR AY 2011-12, 2012-13 AND 2014- 15 ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-3, KOCHI Exhibit P5 TRUE COPY OF APPEAL NO.47/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P6 TRUE COPY OF APPEAL NO.48/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2012-13 Exhibit P7 TRUE COPY OF APPEAL NO.50/2022 DATED 24.01.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15 WP(C) NO. 41207 OF 2022 5 Exhibit P8 TRUE COPY OF THE STAY PETITION NO.6/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2011-12 BEFORE THE 2ND RESPONDENT. Exhibit P9 TRUE COPY OF THE STAY PETITION NO.7/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2012-13 BEFORE THE 2ND RESPONDENT. Exhibit P10 TRUE COPY OF THE STAY PETITION NO.9/2022 DATED 24.01.2022 FILED BY THE PETITIONER FOR AY 2014-15 BEFORE THE 2ND RESPONDENT. Exhibit P11 TRUE COPY OF THE RECOVERY NOTICE DATED 29.11.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR ASSESSMENT YEARS 2011-12, 2012-13 AND 2014-15. "