Kerala High Court
Muthoot Health Care Private Limited vs The Income Tax Officer (Tds) on 13 February, 2025
Author: Murali Purushothaman
Bench: Murali Purushothaman
2025:KER:12220
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
THURSDAY, THE 13TH DAY OF FEBRUARY 2025 / 24TH MAGHA, 1946
WP(C) NO. 5600 OF 2025
PETITIONER:
MUTHOOT HEALTH CARE PRIVATE LIMITED
COLLEGE ROAD, KOZHENCHERRY, PATHANAMTHITTA REPRESENTED
BY ITS MANAGING DIRECTOR DR. GEORGIE KURIEN, PIN - 689 641.
BY ADVS.
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
JOHN VITHAYATHIL
JOSEPH MARKOSE (SR.)
RESPONDENTS:
1 THE INCOME TAX OFFICER (TDS)
AYAKAR BHAVAN, INCOME TAX OFFICE, BEACH ROAD, ALAPPUZHA,
PIN - 688 001.
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL SCHEME, NEW DELHI, PIN - 110 001.
3 INCOME TAX OFFICER WARD-1 & TPS
INCOME TAX OFFICE, ENNIKKATIL BUILDINGS, THIRUVALLA,
PIN - 689 101.
BY ADVS.
KEERTHIVAS GIRI
ADV. P.G. JAYASHANKAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2025,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.5600 OF 2025 : 2 :
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JUDGMENT
The petitioner is a Private Limited Company
incorporated under the Companies Act, 1956 having a
Multi - Specialty Hospital at Kozhancherry.
2. The petitioner is an assessee under the Income
Tax Act, 1961 (for short, 'the Act'). For the assessment
year 2017-2018, 2018-2019 and 2019-2020, the petitioner
has been issued with Exts.P1, to P1(b) assessment orders.
3. In the said proceedings issued under Section
201 of the Act, the 1st respondent took a view that
consultant doctors are employees of the hospital/company
and TDS has to be deducted under Section 192. The
learned Senior Counsel for the petitioner submits that the
Commissioner of Income Tax has already taken a
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contrary view in the decision in ADDC/JCIT A-3
Bangalore/10003/2017/18 in respect of another hospital/
company.
4. Challenging Exts.P1 to P1(b) assessment orders,
the petitioner has preferred Exts.P2 to P2(b) appeals
under Section 250 of the Act. It is submitted that
though the appeals were heard pursuant to Ext.P6 series
of notices, orders are not passed. In the meantime, the
1st respondent has issued Ext.P12 order demanding the
amounts covered by Exts.P1 to P1(b). The petitioner has
therefore, filed this writ petition for the following
reliefs:-
"(i) Call for the records relating to Exhibit
P1 to P1(b) and quash the same by the
issue of the writ of certiorari or such other
appropriate writ, direction or order;
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(ii) Issue a writ of mandamus or other
appropriate writ, direction or order staying
recovery of the amounts demanded under
Exhibit P1 to P1(b) and Exhibit P12, and
direct the Respondents to refrain from
taking any coercive or other proceeding for
recovery of any disputed amounts
demanded pending disposal of this Writ
Petition;
(iii) Call for the records relating to Exhibit
P1 to P1 (b) and quash the same by the
issue of a writ of certiorari or such other
appropriate writ, direction or order
(iv) Direct the 2nd respondent to
expeditiously dispose of Exhibit P2 to P2(b)
appeals;"
5. Heard Sri. Joseph Markos, the learned Senior
Counsel for the petitioner and Sri. P. G. Jayashankar, the
learned Standing Counsel for the respondents.
6. In view of the submission that the petitioner
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was heard pursuant to Ext.P6 series of notice, it is only
just and proper to keep in abeyance the recovery
proceedings pursuant to Exts.P1 to P1(b) pending final
disposal of the appeal.
Accordingly, there will be a direction to the 2 nd
respondent to pass final orders on Ext.P2 to P2(b)
appeals as expeditiously as possible, at any rate, within
a period of six months from the date of receipt of a copy
of this Judgment. There will be a stay of further
proceedings pursuant to Ext.P1 to P1(b) and Ext.P12 till
Exts.P2 to P2(b) appeals are disposed of.
The writ petition is disposed of.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
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APPENDIX OF WP(C) 5600/2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED
BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-
Exhibit P1(a) TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED
BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2018-
Exhibit P1(b) TRUE COPY OF THE ORDER DATED 31.07.2021 PASSED
BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2019-
Exhibit P2 TRUE COPY OF THE APPEAL DATED 29.08.2021 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2017-18 ALONG WITH THE
ACKNOWLEDGEMENT.
Exhibit P2(a) TRUE COPY OF THE APPEAL DATED 29.08.2021 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2018-19 ALONG WITH THE
ACKNOWLEDGEMENT.
Exhibit P2(b) TRUE COPY OF THE APPEAL DATED 30.08.2021 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT FOR
ASSESSMENT YEAR 2019-20 ALONG WITH THE
ACKNOWLEDGEMENT.
Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 31.10.2021
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2017-18.
Exhibit P3(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY
THE PETITIONER FORWARDING THE STAY PETITION TO
THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 31.10.2021
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2018-19.
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Exhibit P4(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY
THE PETITIONER FORWARDING THE STAY PETITION TO
THE 2ND RESPONDENT.
Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 31.10.2021
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2019-20.
Exhibit P5(a) TRUE COPY OF THE E-MAIL DATED 08.11.2021 SENT BY
THE PETITIONER FORWARDING THE STAY PETITION TO
THE 2ND RESPONDENT.
Exhibit P6 TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED
BY THE 2ND RESPONDENT PERTAINING TO ASSESSMENT
YEAR 2017-2018 (WRONGLY SHOWN THEREIN AS 2016-
17)
Exhibit P6(a) TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED
BY THE 2ND RESPONDENT PERTAINING TO ASSESSMENT
YEAR 2018-2019 (WRONGLY SHOWN THEREIN AS 2017-
18)
Exhibit P6(b) TRUE COPY OF THE NOTICE DATED 27.05.2022 ISSUED
BY THE 2ND RESPONDENT PERTAINING TO ASSESSMENT
YEAR 2019-2020 (WRONGLY SHOWN THEREIN AS 2018-
19)
Exhibit P7 TRUE COPY OF THE NOTES ON SUBMISSION DATED
03.06.2022 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2017-18.
Exhibit P7(a) TRUE COPY OF THE NOTES ON SUBMISSION DATED
03.06.2022 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2018-19.
Exhibit P7(b) TRUE COPY OF THE NOTES ON SUBMISSION DATED
03.06.2022 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2019-20.
Exhibit P8 TRUE COPY OF THE ACKNOWLEDGEMENT DATED
11.06.2022 FOR ASSESSMENT YEAR 2017-18.
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Exhibit P8(a) TRUE COPY OF THE ACKNOWLEDGEMENT DATED
11.06.2022 FOR ASSESSMENT YEAR 2018-19.
Exhibit P8(b) TRUE COPY OF THE ACKNOWLEDGEMENT DATED
11.06.2022 FOR ASSESSMENT YEAR 2019-20
Exhibit P9 TRUE COPY OF THE NOTICE DATED 09.03.2023
PERTAINING TO ASSESSMENT YEAR 2017-18 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P9(a) TRUE COPY OF THE NOTICE DATED 09.03.2023
PERTAINING TO ASSESSMENT YEAR 2018-19 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P9(b) TRUE COPY OF THE NOTICE DATED 09.03.2023
PERTAINING TO ASSESSMENT YEAR 2019-20 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P10 TRUE COPY OF THE NOTES ON SUBMISSION DATED
15.03.2023 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2017-18 .
Exhibit P10(a) TRUE COPY OF THE NOTES ON SUBMISSION DATED
15.03.2023 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2018-19.
Exhibit P10(b) TRUE COPY OF THE NOTES ON SUBMISSION DATED
15.03.2023 FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT FOR ASSESSMENT YEAR 2019-20.
Exhibit P11 TRUE COPY OF THE ACKNOWLEDGEMENT DATED
17.03.2023 FOR ASSESSMENT YEAR 2017-18.
Exhibit P11(a) TRUE COPY OF THE ACKNOWLEDGEMENT DATED
17.03.2023 FOR ASSESSMENT YEAR 2018-19.
Exhibit P11(b) TRUE COPY OF THE ACKNOWLEDGEMENT DATED
17.03.2023 FOR ASSESSMENT YEAR 2019-20.
Exhibit P12 TRUE COPY OF THE NOTICE DATED 27.01.2025 ISSUED
BY THE 1ST RESPONDENT TO THE PETITIONER.
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Exhibit P13 TRUE COPY OF JUDGMENT DATED 22.01.2025 OF THIS
HONOURABLE COURT IN W.P.(C) NO. 2661 OF 2025.
