Kerala High Court
Browns vs Income Tax Officer on 24 February, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
2025:KER:15851
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
MONDAY, THE 24TH DAY OF FEBRUARY 2025 / 5TH PHALGUNA, 1946
WP(C) NO. 46792 OF 2024
PETITIONER:
BROWNS,
AGED 48 YEARS
GROUND FLOOR,
VICTORIA TOWERS, BANERJI ROAD,
KACHERIPADY, ERNAKULAM, PIN - 682018
REPRESENTED BY ITS PARTNER,
SMT. SUBI BROWN
BY ADV TOMSON T.EMMANUEL
RESPONDENTS:
1 INCOME TAX OFFICER,
NON-CORPORATE WARD 1(1),
INCOME TAX DEPARTMENT,
CENTRAL REVENUE BUILDING,
I S PRESS ROAD, COCHIN, PIN - 680018
2 COMMISSIONER OF INCOME TAX (APPEALS),
INCOME TAX DEPARTMENT,
CENTRAL REVENUE BUILDING, I S PRESS ROAD,
COCHIN, PIN - 680018
3 NATIONAL FACELESS APPEAL CENTER,
INCOME TAX DEPARTMENT, NORTH BLOCK,
DELHI, PIN - 110001
REPRESENTED BY
COMMISSIONER/ADDITIONAL/JOINT/DEPUTY/ASSISTANT
COMMISSIONER OF INCOME TAX (APPEALS)
2025:KER:15851
W.P.(C). No.46792 of 2024
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4 THE TAX RECOVERY OFFICER,
INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING,
I S PRESS ROAD, COCHIN, PIN - 680018
BY ADVS.
JOSE JOSEPH,
SENIOR STANDING COUNSEL
CYRIAC TOM,
STANDING COUNSEL (Jr.)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24.02.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:15851
W.P.(C). No.46792 of 2024
-:3:-
BECHU KURIAN THOMAS, J.
---------------------------------------
W.P.(C). No.46792 of 2024
---------------------------------------
Dated this the 24th day of February, 2025
JUDGMENT
Petitioner has challenged Exhibit-P12 notice directing him to
make an additional payment of Rs. 90,700/-, being the balance of the
30% required for staying the recovery proceedings for the assessment
year 2012-13.
2. Earlier, petitioner had approached this Court in
W.P.(C).No.39838 of 2024. By judgment dated 18.11.2024, a learned
Single Judge of this Court rendered Exhibit-P9 judgment directing the
petitioner to remit an amount equivalent to 30% of the sum demanded
in Exhibit-P6 therein. Subsequently, when petitioner was issued with
Exhibit-P12 notice demanding the said 30%, he has approached this
Court with this writ petition, contending that the amount already paid
by him prior to the judgment ought to have been given credit to while
calculating the amount of 30%. In the meantime, petitioner claims to
have filed a petition for clarification of Exhibit-P9 judgment, which is
submitted as having been dismissed, obligating the petitioner to make
an additional payment of Rs. 90,700/- as demanded in Exhibit-P12.
2025:KER:15851
3. The learned counsel for the petitioner submitted that after the
clarification petition was dismissed, petitioner has paid an amount of
Rs.90,700/- on 20.02.2025, thereby satisfying the requirement to remit
30% of the amount as directed in Exhibit-P9.
4. Since petitioner has satisfied the requirement of Exhibit-P12,
nothing further remains for consideration in this writ petition. The first
Appellate Authority shall comply with the directions contained in
Exhibit-P9, treating the amount paid by the petitioner as sufficient
compliance with the direction in Exhibit-P9 judgment.
The writ petition is disposed of.
Sd/-
BECHU KURIAN THOMAS
JUDGE
Jka/24.02.25.
2025:KER:15851
APPENDIX OF WP(C) 46792/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF INCOME TAX RETURN DATED
13.09.2012 FOR AY:2012-13, SUBMITTED
UNDER ONLINE, AFTER UPLOADING STATEMENT
OF INCOME, ALONG WITH AUDITED FINANCIALS
OF THE PETITIONER FIRM
Exhibit P2 TRUE COPY OF ASSESSMENT ORDER DATED
26.02.2015 COMPLETED BY 1ST RESPONDENT,
U/S.143(2) OF IT ACT, FOR AY:2012-13.
Exhibit P3 TRUE COPY OF APPEAL IN FORM NO.35 DATED
12.04.2019 SUBMITTED UNDER ONLINE BEFORE
2NDRESPONDENT ALONG WITH STATEMENT OF
FACTS, GROUNDS OF APPEAL, PETITION FOR
CONDONING DELAY AND STAY.
Exhibit P4 TRUE COPY OF ORDER DATED 30.12.2019
COMPLETED BY 1ST RESPONDENT U/S.144 READ
WITH SEC.147 OF IT ACT FOR AY:2012-13.
Exhibit P5 TRUE COPY OF APPEAL IN FORM NO.35
SUBMITTED AGAINST EXT P4, BEFORE
2NDRESPONDENT ISSUED WITH
ACKNOWLEDGEMENT NO.287896151060120 DATED
06.01.2020
Exhibit P6 TRUE COPY OF ORDER DATED 27.10.2021
ISSUED U/S.250 OF IT ACT, BY 3RD
RESPONDENT, IN DISMISSING THE APPEAL
WITHOUT CONSIDERING THE DELAY PETITION
ATTACHED TO EXT P3 APPEAL.
Exhibit P7 TRUE COPY OF EX-PARTY 1STAPPELLATE ORDER
DATED 15.02.2023 ISSUED U/S.250 OF IT
ACT, BY 3RDRESPONDENT IN DISMISSING THE
APPEAL, FOR THE REASON OF NOT RESPONDING
TO ONLINE NOTICES ISSUED.
2025:KER:15851
Exhibit P8 TRUE COPY OF NOTICE DATED 14.08.2024
ISSUED BY 4TH RESPONDENT FOR REVENUE
RECOVERY, PURSUANT TO EXT P7 DEMAND.
Exhibit P9 TRUE COPY OF 18.11.2024 IN WP(C)
NO.39838 OF 2024 PASSED BY THIS HON'BLE
COURT ON CHALLENGE MADE BY PETITIONER
AGAINST EXHIBIT P6 AND P7 APPELLATE
ORDERS.
Exhibit P10 TRUE COPY OF STAY PETITION DATED
13.12.2024 SUBMITTED BY PETITIONER, IN
FORWARDING EXHIBIT P9 JUDGMENT OF THIS
HON'BLE COURT, ALONG WITH PROOF OF
PAYMENT OF 30% OF AGGREGATE TAX DEMANDED
IN EXHIBIT P4 RE-ASSESSMENT FOR AY:
2012-13, BEFORE 1ST RESPONDENT.
Exhibit P11 TRUE COPY OF FORM NO. 26AS DOWNLOADED
FROM THE INCOME TAX ONLINE PORTAL FOR
AY:2012-13, EVIDENCING PAYMENT OF A SUM
OF RS.5,04,365/-.
Exhibit P12 TRUE COPY OF NOTICE NO.
ITBA/COM/F/17/2024-25/1071308929(1)DATED
17.12.2024 ISSUED BY 1STRESPONDENT, ON
RECEIPT OF EXHIBIT P10 STAY PETITION.
