The District Lottery Officer vs The Assistant Commissioner Of ...
2021 Latest Caselaw 11457 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.8999 OF 2021(Y)


PETITIONER/S:

                THE DISTRICT LOTTERY OFFICER
                DISTRICT LOTTERY OFFICE, 3RD FLOOR, KSRTC BUS
                TERMINAL COMPLEX, THAMPANOOR, THIRUVANANTHAPURAM-695
                001

                BY GOVERNMENT PLEADER

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)
                IIIRD FLOOR, AAYAKAR BHAVAN, KOWDIAR,
                THIRUVANANTHAPURAM-695 003

      2         THE COMMISSIONER OF INCOME TAX (APPEALS),
                AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003

:

                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.8999 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.P4) accompanied by

the Stay petition at Ext.P6. However, during pendency of the appeal

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

Ext.P5 intimating initiation of coercive steps for recovery of the

amount due under the order at Ext.P3. 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.P6 filed in the statutory appeal at Ext.P4 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.P6,

proceedings for recovery initiated in pursuant to the Ext.P3

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 PROPOSAL

NO.ACIT(TDS)/TVM/TVDDOO245A/201/2020-21

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

EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS IMPOSING PENALTY NO.ACIT(TDS)/TVM/TVDDOO245A/201/2020-21

EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FLED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015

EXHIBIT P5 TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS

EXHIBIT P6 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER