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

WP(C)/30570/2017

AI Insights

The case involves V.D. Devasia, the petitioner, who challenged the recovery steps taken by the Income Tax authorities against him based on several assessment orders for different financial years. The petitioner had filed appeals and stay petitions against these orders, which were pending before the Commissioner of Income Tax (Appeals)-IV. The main legal issue was the premature initiation of recovery steps by the tax authorities before the resolution of the stay petitions. The court's intervention was sought to halt these recovery actions until the appeals and stay petitions were duly considered.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755404 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 25-09-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GOVERNMENT PLEADER
• Assessee Lawyers: ANIL NAIR; R SREEJITH; P PAUL; MEKHALA BENNY
• Keywords: Income tax assessment; Revenue recovery; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 25TH DAY OF SEPTEMBER 2017/3RD ASWINA, 1939 WP(C).No. 30570 of 2017 (U) ---------------------------- PETITIONER : ---------- V.D. DEVASIA VALIPLACKEL HOUSE, TEEKAY P.O., MANGALAGIRI-686580. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENTS : ----------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, POORNIMA BUILDING, MANORAMA JUNCTION, KOCHI-36. BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 30570 of 2017 (U) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2016 FOR THE YEAR 2009-10 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P1(A): TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2016 FOR THE YEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P1(B): TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2016 FOR THE YEAR 2012-13 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P1(C): TRUE COPY OF THE ASSESSMENT ORDER DATED 31-12-2016 FOR THE YEAR 2014-15 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A): TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(B): TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(C): TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FOR THE YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A): TRUE COPY OF THE STAY PETITION FOR THE YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. WP(C).No. 30570 of 2017 (U) ---------------------------- EXHIBIT P3(B): TRUE COPY OF THE STAY PETITION FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(C): TRUE COPY OF THE STAY PETITION FOR THE YEAR 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE RR NOTICE DATED 31-12-2016 FOR THE YEAR 2009-10 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4(A): TRUE COPY OF THE RR NOTICE DATED 31-12-2016 FOR THE YEAR 2011-12 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4(B): TRUE COPY OF THE RR NOTICE DATED 31-12-2016 FOR THE YEAR 2012-13 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4(C): TRUE COPY OF THE RR NOTICE DATED 31-12-2016 FOR THE YEAR 2014-15 ISSUED BY THE FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.K.JAYASANKARAN NAMBIAR, J. ============================= W.P.(C) No.30570 of 2017 ============================ Dated this the 25th day of September, 2017 JUDGMENT Against Exts.P1 to P1(c) assessment orders under the Income Tax Act, the petitioner has preferred Exts.P2 to P2(c) appeals together with Exts.P3 to P3(c) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P1(c) assessment orders. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Exts.P3 to P3(c) stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(C) No.30570 of 2017 -2- ii) Recovery steps pursuant to Exts.P4 to P4(c) Revenue Recovery notices for recovery of amounts confirmed against the petitioner by Exts.P1 to P1(c) assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE VS "