Kerala High Court
P.K. Mohamed Private Limited vs Union Of India on 12 June, 2025
2025:KER:41605
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 12TH DAY OF JUNE 2025 / 22ND JYAISHTA, 1947
WP(C) NO. 16307 OF 2024
PETITIONER/S:
P.K. MOHAMED PRIVATE LIMITED,
REPRESENTED BY ITS MANAGING DIRECTOR A.K.
SANTHOSH, ATS WILLINGDON HOTEL, WILLINGDON ISLAND,
KOCHI, PIN - 682009
BY ADVS.
SRI.P.MOHANDAS (ERNAKULAM)
SRI.SABU PULLAN
SRI.GOKUL D. SUDHAKARAN
SHRI.R.BHASKARA KRISHNAN
SHRI.BHARATH MOHAN
DR.K.P.SATHEESAN (SR.)
RESPONDENT/S:
1 UNION OF INDIA,
MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY,
JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI, PIN
- 110001
2 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, NORTH BLOCK, NEW
DELHI, PIN - 110001
3 THE INCOME TAX OFFICER,
NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,
NEW DELHI, PIN - 110001
W.P.C No. 16307 of 2024
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4 THE INCOME TAX OFFICER (CORPORATE),
WARD 2(3), I.S. PRESS ROAD, KOCHI, PIN - 682018
5 THE TAX RECOVERY OFFICER,
INCOME TAX DEPARTMENT, CENTRAL REVENUE
BUILDING,I.S. PRESS ROAD, KOCHI, PIN - 682018
6 THE MANAGER,
DHANLAXMI BANK LTD., PALLURUTHY BRANCH,C20/2065,
KUMBALANGY, PALLURUTHY, ERNAKULAM, PIN - 682006
7 THE MANAGER,
UNION BANK OF INDIA, MATTANCHERRY BRANCH,
MATTANCHERRY, KOCHI, PIN - 682002
8 THE MANAGER,
STATE BANK OF INDIA, THOPPUMPADY BRANCH,
THOPPUMPADY, KOCHI, PIN - 682005
BY ADVS.
SRI.A.BALAGOPALAN
SHRI.A.RAJAGOPALAN
SHRI.M.N.MANMADAN
SRI.M.S.IMTHIYAZ AHAMMED
SMT.P.SEENA
OTHER PRESENT:
SHRI.JOSE JOSEPH, SC,
SHRI.CYRIAC TOM, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 12.06.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.C No. 16307 of 2024
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JUDGMENT
The petitioner is a private limited company and is an
assessee under the Income Tax Act. Being aggrieved by
Exts.P1 and P5 orders pertaining to the assessment years 2014-
2015 and 2017-2018 respectively, the petitioner submitted
Exts.P3 and P7 appeals before the 2 nd respondent which are
pending consideration. In the meanwhile, the 3 rd respondent
issued directions to the respondents 6 to 8, the banks in which
the petitioner is having accounts, to freeze the accounts of the
petitioner. It was in these circumstances, this writ petition was
submitted by the petitioner seeking the following reliefs:
"i) to issue a Writ of Mandamus or order or direction to the 2nd
respondent to consider and pass appropriate orders on Exts.
P3 and P7 appeals as expeditiously as possible and at any
rate within a time limit that may be fixed by this Hon'ble
Court;
ii) to issue a Writ of Mandamus or order or direction to the 3rd
respondent not to interfere with the bank accounts of the
petitioner since more than 60% of the tax amount has
already been recovered;
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iii) to issue a Writ of Mandamus or order or direction to the 3rd
respondent not to initiate any coercive action against the
petitioner until a decision is taken on Exts. P3 and P7
appeals by the appellate authority;
iv) to issue a Writ of Mandamus or order or direction to 3rd
respondent to de-freeze the bank account of the petitioner
maintained at respondents 6 to 8 banks forthwith;
v) to issue such other appropriate Writ, Order or direction as is
deemed just and necessary in the circumstances of the
case."
2. When the matter came up for consideration before
this Court on 03.05.2024, taking note of the fact that, the
petitioner had already remitted Rs.36, 33,929/- out of the total
demand of Rs.49,00,000/-, this Court passed an order directing
the 3rd respondent to defreeze the bank account maintained by
the petitioner in the branches of respondents 6 to 8.
3. After hearing the learned counsel for the petitioner
and learned Standing counsel for the respondents, I am of the
view that, as Exts.P3 and P7 appeals are pending consideration,
it is only proper that decisions thereon be taken within a time
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frame.
In such circumstances, this writ petition is disposed of,
directing the 2nd respondent to take up Exts.P3 and P7 appeal
and to pass appropriate orders thereon, after giving the
petitioner an opportunity for being heard. Necessary orders in
this regard shall be passed, within a period of three months
from the date of receipt of a copy of this judgment. It is
ordered that, until such time, the recovery proceedings based
on Exts.P1 and P5 assessment orders shall stand stayed and the
interim order already granted on 03.05.2025 is also made
absolute.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE
rpk
2025:KER:41605
APPENDIX OF WP(C) 16307/2024
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE ASSESSMENT ORDER
ISSUED BY THE 3RD RESPONDENT FOR THE
YEAR 2014 - 2015 DATED 30-03-2022
Exhibit -P2 TRUE COPY OF THE NOTICE OF DEMAND
ISSUED TO THE PETITIONER BY THE 3RD
RESPONDENT DATED 30-03-2022
Exhibit -P3 TRUE COPY OF THE MEMORANDUM OF
APPEAL DATED 21-07-2022 FILED BY THE
PETITIONER AGAINST EXT. P2 ORDER OF
DEMAND
Exhibit -P4 TRUE COPY OF THE ACKNOWLEDGEMENT
RECEIPT NO. 910681330210722 DATED
21-07-2022 ISSUED BY THE 2ND
RESPONDENT
Exhibit -P5 TRUE COPY OF THE ASSESSMENT ORDER
ISSUED BY THE 3RD RESPONDENT DATED
24-12-2019 FOR THE YEAR 2017 - 2018
Exhibit -P6 TRUE COPY OF THE NOTICE OF DEMAND
ISSUED BY THE 3RD RESPONDENT DATED
24-12-2019
Exhibit -P7 TRUE COPY OF THE MEMORANDUM OF
APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DATED 15-
11-2021
Exhibit -P8 TRUE COPY OF THE ACKNOWLEDGEMENT
RECEIPT NO. 831269640151121 DATED
15-11-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit -P9 TRUE COPY OF THE NOTICE OF DEMAND
GIVEN TO THE PETITIONER BY THE 5TH
RESPONDENT DATED 14-11-2023
Exhibit -P10 TRUE COPY OF THE NOTICE ISSUED BY
THE 5TH RESPONDENT TO THE PRINCIPAL
OFFICER, DHANALAXMI BANK LTD., DATED
21-03-2024
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Exhibit -P11 TRUE COPY OF THE NOTICE ISSUED BY
THE 5TH RESPONDENT TO THE PRINCIPAL
OFFICER, STATE BANK OF INDIA DATED
21-03-2024
Exhibit -P12 TRUE COPY OF THE NOTICE ISSUED BY
THE 5TH RESPONDENT TO THE PRINCIPAL
OFFICER, UNION BANK OF INDIA DATED
09-04-2024
