E.Noushad vs Deputy Commissioner Of Income Tax
2021 Latest Caselaw 15578 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE MR. JUSTICE A.M.BADAR
   FRIDAY, THE 23RD DAY OF JULY 2021 / 1ST SRAVANA, 1943
                     WP(C) NO. 14670 OF 2021
PETITIONER/S:

            E.NOUSHAD
            AGED 54 YEARS
            MANNANTETHARAYIL, PALLISERICKAL P.O.,
            SASTHAMCOTTA, KOLLAM, KERALA - 690 521.

            BY ADVS.
            ANIL D. NAIR
            TELMA RAJU
            SANGEETH JOSEPH JACOB
            CHRISTINA ANNA PAUL



RESPONDENT/S:

    1       DEPUTY COMMISSIONER OF INCOME TAX
            CENTRAL CIRCLE, KOLLAM CHEMMANMUKKU RAILWAY
            STATION ROAD, KARBALA, KOLLAM, KERALA - 691 001.

    2       INCOME TAX APPELLATE TRIBUNAL
            KAKKANAD, ERNAKULAM, KERALA - 682 037 REPRESENTED
            BY ITS SECRETARY.

    3       TAX RECOVERY OFFICER (CENTRAL) KOCHI
            KANDAMKULATHY TOWERS, M.G.ROAD, ERNAKULAM, KERALA
            - 682 011.


OTHER PRESENT:

            SRI.JOSE JOSEPH,SC




     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION    ON   23.07.2021,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 14670 OF 2021




                                      -2-




                            A.M.BADAR, J.

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                 WP(C) NO. 14670 OF 2021
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               Dated this the 23rd day of July, 2021

                               JUDGMENT

The learned standing counsel takes notice for the respondents.

2. Heard both sides.

3. The challenge to the assessment orders for the assessment years 2007-08, 2008-09 and 2009-10 are reportedly pending in appeal before the 2 nd respondent. The learned counsel for the petitioner submits that the petitioner has preferred stay petitions Exts.P10 to P12 in those appeals, which are pending for adjudication. The grievance of the petitioner is to the effect that despite the pendency of the appeal as well as the stay petitions, the respondents have initiated recovery proceedings for WP(C) NO. 14670 OF 2021

recovery of the amount assessed as assessed by the assessment orders.

4. The learned standing counsel appearing for the respondents opposed the petition by contending that the respondents are entitled to recover the amount assessed against the petitioner.

I have considered the submissions made above. The assessment is pending adjudication in appeals which are accompanied by the stay petitions at Exts.P10 to P12. In this view of the matter, the interest of justice would be served, if the 2nd respondent is directed to decide atleast the stay petitions within a reasonable time and till then, the recovery is kept in abeyance.

In this view of the matter, this Writ Petition is allowed with following directions:-

The 2nd respondent is directed to decide the stay petitions Exts.P10 to P12 in pending appeals filed by the petitioner within a period of one month from the date of communication of this WP(C) NO. 14670 OF 2021

judgment by the 2nd respondent. The petitioner to co-operate with the 2nd respondent in disposal of the stay petitions. Till the disposal of the stay petitions, the respondents shall keep the coercive proceedings for recovery of the amount determined as per the assessment order in abeyance.

sd

A.M.BADAR, JUDGE.

dl/ WP(C) NO. 14670 OF 2021

APPENDIX OF WP(C) 14670/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER OF THE YEAR 2007-08 DATED 31/03/2014.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 31/03/2014.

Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 31/03/2014.

Exhibit P4 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 10/10/2020.

Exhibit P5 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED 10/11/2020.

Exhibit P6 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 10/11/2020.

Exhibit P7 TRUE COPY OF THE APPEAL MEMORANDUM ITA 16/21 FILED FOR THE 2007-08.

Exhibit P8 TRUE COPY OF THE APPEAL MEMORANDUM ITA 17/21 FILED FOR THE YEAR 2008-09.

Exhibit P9 TRUE COPY OF THE APPEAL MEMORANDUM ITA 18/21 FILED FOR THE YEAR 2009-10. WP(C) NO. 14670 OF 2021

Exhibit P10 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 16/21 PETITIONER FOR THE YEAR 2007-08.

Exhibit P11 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 17/21 PETITIONER FOR THE YEAR 2008-09.

Exhibit P12 TRUE COPY OF THE STAY PETITION FILED BY THE ITA 18/21 PETITIONER FOR THE YEAR 2009-10.

Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 01/07/2021 ISSUED BY THE TAX TAX RECOVERY OFFICER.