VARUN RAJ PILLAI V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/26256/2020

AI Insights

The case involves Varun Raj Pillai, the petitioner, who challenged the recovery steps taken by the Income Tax Department against him based on assessment orders for several assessment years. The petitioner had filed appeals and stay petitions against these orders, which were not considered before the recovery actions were initiated. The High Court of Kerala at Ernakulam, presided by Justice A.K. Jayasankaran Nambiar, heard the arguments and decided to halt the recovery actions temporarily, directing the 2nd respondent to address the stay petitions within a specified timeframe.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753246 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-11-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S HANEEFF; DIVYA RAVINDRAN; M H ASIF ALI
• Keywords: Assessment orders; Income Tax; Recovery Steps; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942 WP(C).No.26256 OF 2020(F) PETITIONER/S: VARUN RAJ PILLAI AGED 32 YEARS S/O. M. K. RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU, P. O. KULANADA, PANDALAM, PATHANAMTHITTA - 689501. BY ADVS. SRI.S.MUHAMMED HANEEFF SMT.DIVYA RAVINDRAN SRI.M.H.ASIF ALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III 28/243, 'POORNIMA', PANAMPILLY NAGAR, COCHIN - 682036. 3 THE TAX RECOVERY OFFICER (CENTRAL) INCOME TAX DEPARTMENT, KOCHI - 682 018. OTHER PRESENT: SC: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26256 OF 2020(F) 2 JUDGMENT Against Exts.P1 to P7 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P8 to P14 appeals together with Exts.P8(a) to P14(a) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by P1 to P7 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing 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: 1. The 2nd respondent shall consider and pass reasoned orders on Exts.P8(a) to P14(a) stay petitions within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P7 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. WP(C).No.26256 OF 2020(F) 3 3. 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 sd WP(C).No.26256 OF 2020(F) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2012-13 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2013-14 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2014-15 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2016-17 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY - 2018-19 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-13. EXHIBIT P9 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 (a) TRUE COPY OF THE STAY PETITION DATED WP(C).No.26256 OF 2020(F) 5 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-14. EXHIBIT P10 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-15. EXHIBIT P11 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P11 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2015-16. EXHIBIT P12 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2016-17. EXHIBIT P13 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P13 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2017-18. EXHIBIT P14 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY - 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P14 (a) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2018-19. "