M/S.VRINDAVAN BUILDERS PRIVATE LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/26083/2020

AI Insights

The case involves M/s. Vrindavan Builders Private Limited, which challenged the assessment orders issued by the Assistant Commissioner of Income Tax and subsequent recovery notices. The petitioner filed appeals and stay petitions against these orders, which were not considered before the recovery actions were initiated. The court heard the arguments from both the petitioner's counsel and the government's representative, and decided to halt the recovery process until the stay petitions were duly considered and decided by the 2nd respondent.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 758188 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-11-2020
• 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; SHAIMA VAHAB
• Keywords: Assessment Order; Income Tax; 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 THURSDAY, THE 26TH DAY OF NOVEMBER 2020 / 5TH AGRAHAYANA, 1942 WP(C).No.26083 OF 2020(I) PETITIONER/S: M/S.VRINDAVAN BUILDERS PRIVATE LIMITED OPPOSITE NST, WORKSHOP, CIRCULAR ROAD, DIMAPUR, NAGALAND-797 112, REPRESENTED BY ITS AUTHORIZED SIGNATORY VARUN RAJ PILLAI. BY ADVS. SRI.S.MUHAMMED HANEEFF SMT.DIVYA RAVINDRAN SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS)III, 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 036. 3 THE TAX RECOVERY OFFICER, CENTRAL, KOCHI-682 018 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26083 OF 2020(I) 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts. P4 to P6 appeals together with Exts.P4(a) to P6(a) stay petitions before the 2nd respondent. Ext.P7 series are the revenue recovery notices. 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 P3 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.P4(a) to P6(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 pursuant to Ext.P7 series of revenue recovery notices for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent in the stay application and communicate the said orders to the petitioner as directed above and WP(C).No.26083 OF 2020(I) 3 communicated to the petitioner. 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 SJ WP(C).No.26083 OF 2020(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14. 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. EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13. EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14. EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.05.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15. EXHIBIT P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2012-13. EXHIBIT P7 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2014-15 "