VALSALA RAJ PILLAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP(C)/26251/2020HC KeralaKLHC01065063202027 November 2020Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition with specific directions. Firstly, the 2nd respondent (Commissioner of Income Tax (Appeals)) was directed to consider and pass reasoned orders on the petitioner's stay petitions (Exts. P8(a) to P14(a)) within a period of three months from the date of receipt of a copy of the judgment, after hearing the petitioner. Secondly, recovery steps for the amounts confirmed by the assessment orders (Exts. P1 to P7) were to be kept in abeyance until the 2nd respondent passed orders on the stay applications and communicated them to the petitioner. The petitioner was also directed to furnish a copy of the writ petition and the judgment to the 2nd respondent for further action. The court did not decide the merits of the assessment orders or the stay petitions themselves, but rather addressed the procedural aspect of ensuring timely consideration of the stay applications and preventing coercive recovery.

What were the facts?

The petitioner, Valsala Raj Pillai, has filed a writ petition before the High Court of Kerala challenging assessment orders (Exts. P1 to P7) passed under the Income Tax Act. She has also filed appeals (Exts. P8 to P14) along with stay petitions (Exts. P8(a) to P14(a)) before the Commissioner of Income Tax (Appeals) - III, who is the 2nd respondent. The petitioner's grievance is that recovery steps are being initiated against her for the amounts confirmed by the assessment orders, even before her stay petitions are considered by the appellate authority. The respondents are the Assistant Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Tax Recovery Officer.

What were the issues?

1. Whether the petitioner is entitled to a direction for the 2nd respondent to consider and pass reasoned orders on her stay petitions (Exts. P8(a) to P14(a)) within a specified period, and to keep recovery steps in abeyance until such orders are passed and communicated. Assessee's Contention: The petitioner argues that recovery steps are being pursued prematurely, before the appellate authority has had an opportunity to decide on her applications for stay of demand. She seeks a directive for the expeditious disposal of her stay petitions and a temporary halt to recovery proceedings. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The learned Government Pleader appeared for the respondents.

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 A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942 WP(C).No.26251 OF 2020(F) PETITIONER/S: VALSALA RAJ PILLAI AGED 57 YEARS W/O. M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU, P.O. KULANADA, PANDALAM, PATHANAMTHITTA-689 501 BY ADVS. SRI.S.MUHAMMED HANEEFF SMT.DIVYA RAVINDRAN SRI.M.H.ASIF ALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) -III THE COMMISSIONER OF INCOME TAX (APPEALS ) III, 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 036 3 THE TAX RECOVERY OFFICER (CENTRAL) INCOME TAX DEPARTMENT, KOCHI-682 018 OTHER PRESENT: SC: JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26251 OF 2020(F) 2

JUDGMENT Against Exts.P1 to P7 assessment orders under the Income Tax Act, the petitioner has preferred Exts. P8 to P14 appeals together with Exts.P8(a) to P14(a) stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P7 assessment orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1.

The 2nd respondent shall consider and pass reasoned orders on Exts.P8(a) to P14(a) stay petitions within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.

Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P7 assessment orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent in the stay application and communicate the WP(C).No.26251 OF 2020(F) 3 said orders to the petitioner as directed above and communicated to the petitioner.

3.

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.26251 OF 2020(F) 4

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY 2012-13 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY2013-14 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY 2014-15 ALONG WITH DEMAND NOTICE AND COMPUTAION STATEMENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2015-16 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY 2016-17 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2018-19 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT. EXHIBIT P8 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT . EXHIBIT P8A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13. EXHIBIT P9 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED WP(C).No.26251 OF 2020(F) 5 24.5.2020 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2013-14. EXHIBIT P10 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.5.2020 FOR AY 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15. EXHIBIT P11 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.5.2020 FOR AY 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P11(A) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16. EXHIBIT P12 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.5.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17. EXHIBIT P13 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 124.5.2020 FOR AY 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P13A TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P14 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 24.5.2020 FOR AY 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P14(A) TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19.

Recent GST High Court judgments

Search GST case law →