The District Lottery Officer vs The Income Tax Officer (Tds)
2021 Latest Caselaw 11451 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 08TH DAY OF APRIL 2021 / 18TH CHAITHRA, 1943

                        WP(C).No.9228 OF 2021(C)


PETITIONER/S:

                THE DISTRICT LOTTERY OFFICER
                C. BLOCK, GROUND FLOOR, CIVIL STATION (P.O),
                KOZHIKODE 673 020

                BY GOVERNMENT PLEADER

RESPONDENT/S:
      1         THE INCOME TAX OFFICER (TDS)
                IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA,
                KOZHIKODE 673 001

      2         THE COMMISSIONER OF INCOME TAX (APPEALS) ,
                AAYAKAR BHAVAN, MANANCHIRA KOZHIKODE 673 001



                SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.9228 OF 2021            2



                              JUDGMENT

Dated this the 8th day of April 2021

Heard both sides.

2. Learned Government Pleader appearing for the petitioner

submits that the orders under section 201(1) and 201(1A) of the

Income Tax Act 1961, determining the tax liability are challenged by

the petitioner by filing statutory appeal (Ext.P5) accompanied by the

Stay petition at Ext.P7. However, during pendency of the appeal as

well as stay petition, the respondents have issued a letter at Ext.P6

intimating initiation of coercive steps for recovery of the amount due

under the order at Ext.P4. Hence, according to the learned

Government Pleader, till disposal of the appeal, the proceedings for

recovery of the amount needs to be stayed.

3. Learned Standing Counsel appearing for the respondents

submits that as the said petition is pending before the 2 nd

respondent, the petition can be disposed of with a direction to the

2nd respondent to dispose of the stay petition expeditiously.

4. In the light of the facts and circumstances of the instant

case, the writ petition is disposed of with the following directions:-

The 2nd respondent is directed to decide the stay petition at

Ext.P7 filed in the statutory appeal at Ext.P5 by the petitioner, after

following the due process of law within a period of two months from

the date of communication of this judgment. The petitioner to

cooperate with the 2nd respondent in disposal of the stay petition

expeditiously. Till disposal of the stay petition at Ext.P7,

proceedings for recovery initiated in pursuant to the Ext.P4

assessment order shall be kept in abeyance. The petitioner to

furnish copy of this judgment to the concerned respondent for

compliance.

SD/-

                                                      A.M.BADAR
ajt                                                        JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              A TRUE COPY OF THE LETTER

NO.ITO(TDS)/CLT/CHND00034G/194B/2017-18

EXHIBIT P2 TRUE COPY OF THE REPLY TO EXHIBIT P1 BEFORE THE FIRST RESPONDENT

EXHIBIT P3 A TRUE COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018-19

EXHIBIT P4 TRUE COPY OF THE PROCEEDINGS TDS/CLT/DLO-

CLT/201(1) & (IA)/FY 2016-17/2018-19

EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE FINANCIAL YEAR 2016-2017

EXHIBIT P6 TRUE COPY OF LETTER RECEIVED ON 04.03.2021 FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKKODE DIRECTING TO PAY THE DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY

EXHIBIT P7 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER