T.K RAMACHANDRAN, vs. THE COMMISSIONER OF INCOME TAX,

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WP(C)/37086/2022HC KeralaKLHC01079702202215 December 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 3rd respondent, the Assistant Commissioner of Income Tax, to consider and pass orders on Ext.P6 (the petitioners' representation) expeditiously, and at any rate, within a period of two months from the date of receipt of a certified copy of the judgment. The petitioners were to be afforded an opportunity of hearing before orders are passed on Ext.P6. The court did not decide on the merits of the attachment itself or the validity of the petitioners' claim regarding the expiry of the attachment period, but rather on the procedural aspect of ensuring the representation is considered.

What were the facts?

The petitioners, T.K. Ramachandran and Renjini, approached the High Court of Kerala aggrieved by the attachment of their properties under Section 281B of the Income Tax Act, 1961. They contended that the maximum period for which the attachment could be levied had expired. The petitioners had filed a representation (Ext.P6) before the 3rd respondent, the Assistant Commissioner of Income Tax, seeking to lift the attachment orders and for other reliefs. The learned counsel for the petitioners requested a direction for the 3rd respondent to consider and pass an order on Ext.P6 within a reasonable time. The learned standing counsel for the respondent Department had no objection to such a direction.

What were the issues?

1. Whether the High Court should direct the 3rd respondent (Assistant Commissioner of Income Tax) to consider and pass an order on the petitioners' representation (Ext.P6) within a reasonable time, given that the petitioners are aggrieved by the attachment of their properties under Section 281B of the Income Tax Act, 1961, and contend that the maximum period for such attachment has expired. Assessee's Contention: The petitioners argued that the attachment orders are liable to be withdrawn as the maximum period for which the attachment could be levied has expired. They sought a direction for the 3rd respondent to consider their representation (Ext.P6) for lifting the attachment orders. Revenue's Contention: The learned standing counsel for the respondent Department had no objection to a direction being issued for the consideration of the petitioners' representation.

Which sections of the Income-tax Act were involved?

Section 281B

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 15TH DAY OF DECEMBER 2022 / 24TH AGRAHAYANA, 1944 WP(C) NO. 37086 OF 2022 PETITIONERS: 1 T.K RAMACHANDRAN, AGED 70 YEARS, S/O T.K.KUTTAPPAN THAMARASSERY HOUSE, KANAKASSERY MARATHAKARA P.O.,THRISSUR., PIN - 680306 2 RENJINI AGED 60 YEARS, W/O RAMACHANDRAN T K THAMARASSERY HOUSE, KANAKASSERY MARATHAKARA P.O., THRISSUR., PIN - 680306 BY ADV DAISY A.PHILIPOSE RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE THRISSUR 2ND FLOOR AAYAKAR BHAVAN SAKTHAN THAMBURAN NAGAR THRISSUR, PIN - 680001 2 THR DEPUTY DIRECTOR OF INCOME TAC (INV.) 2ND FLOOR AAYAKAR BHAVAN, SAKTHAN THAMBURAN NAGAR THRISSUR , PIN - 680001 3 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE THRISSUR, 2ND FLOOR AAYAKAR BHAVAN SAKTHAN THAMBURAN NAGAR, THRISSUR , PIN - 680001 4 VILLAGE OFFICER, MARATHAKARA VILLAGE MARATHAKARA VILLAGE, MARATHAKARA P.O. THRISSUR., PIN - 670644 5 SUB REGISTRAR SUB REGISTRY OFFICE, KUTTANELLUR P.O. THRISSUR, PIN - 680751 OTHER PRESENT: ADV. JOSE JOSEPH (SC), ADV. THUSHARA JAMES ( SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.37086/2022 -2-

J U D G M E N T The petitioners have approached this court being aggrieved by the fact certain properties of the petitioner have been attached by the assessing officer under Section 281B of the Income Tax Act, 1961. 2. It is the case of the petitioners that the said orders of attachment are liable to be withdrawn as the maximum period for which the attachment could be levied already been expired. The petitioners have filed Ext.P6 representation before hte 3rd respondent assessing authority for lifting the orders of attachment and for other reliefs.

3.

The leanred counsel for the petitioner states that the 3rd respondent may be directed to consider and pass order on Ext.P6 within a reasonable time. The learned standing counsel for the respondent Department has no objection to such a direction being issued.

4.

Accordingly, this writ petition will stand disposed of directing the 3rd respondent to consider and pass orders on Ext.P3 as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment. The petitioner shall be afforded an opportunity of hearing before orders are passed on Ext.P6. GOPINATH P. JUDGE AMG

W.P (C) No.37086/2022 -3-

Appendix — schedule of exhibits
APPENDIX OF WP(C) 37086/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF ORDER F.NO. DDIT (INV.)/ TSR/132(9B)/ AADFJ7346P/TSR/2017-18DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOME TAX(INV.), THRISSUR. Exhibit P2 A TRUE COPY OF ORDER F.NO.DDIT(INV.)/TSR/132(9B)/AFJPR8213G/TSR/2017-18 DATED 13.10.2017, ISSUED BY DEPUTY DIRECTOR OF INCOME TAX(INV.), THRISSUR. Exhibit P3 A TRUE COPY OF ORDER F.NO. ACIT/CC/TCR/281B/2018-19 DATED 01.08.2018, ISSUED BY 3RD RESPONDENT. Exhibit P4 A TRUE COPY OF THE PETITION DATED 07.02.2020, SUBMITTED BY M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P5 A TRUE COPY OF THE PETITION DATED 14.09.2020, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P6 A TRUE COPY OF THE PETITION DATED 29.01.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 3RD RESPONDENT. Exhibit P7 A TRUE COPY OF THE PETITION DATED 13.01.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI. Exhibit P8 A TRUE COPY OF THE LETTER DATED 07.09.2021, ISSUED BY THE 3RD RESPONDENT TO M/S. JANATHA TRADING CORPORATION. Exhibit P9 A TRUE COPY OF THE PETITION DATED 08.09.2021, SUBMITTED BY THE M/S JANATHA TRADING CORPORATION BEFORE THE 1ST RESPONDENT. Exhibit P10 A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. W.P (C) No.37086/2022 -4- Exhibit P11 A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P12 A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 2ND PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P13 A TRUE COPY OF THE REPRESENTATION DATED 15.06.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P14 A TRUE COPY OF THE REPRESENTATION DATED 19.08.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P15 A TRUE COPY OF THE REPRESENTATION DATED 19.08.2022, SUBMITTED BY THE 1ST PETITIONER BEFORE THE 4TH RESPONDENT. Exhibit P16 A TRUE COPY OF THE REPLY BY 1ST RESPONDENT DATED 24.06.2022

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