M/S.SUBSCRIBERS CHITS (P) LTD vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/12432/2015HC KeralaKLHC01058272201510 April 20154 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated April 10, 2015, did not decide the substantive issues of the case on merits. Instead, the Court disposed of the writ petition. The judgment does not record any specific findings on the merits of the dispute between the petitioner and the revenue. The operative direction was to dispose of the writ petition itself. The specific reasoning for this disposal, other than the implicit consideration of maintainability or alternative remedies, is not detailed in the provided text. No issue was expressly left undecided, as the petition was disposed of.

What were the facts?

The petitioner, M/s. Subscribers Chits (P) Ltd., represented by its Chairman, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the respondents, which include the Commissioner of Income Tax (Appeals), the Additional Commissioner of Income Tax (TDS), the Income Tax Officer (TDS), and the Income Tax Appellate Tribunal, Cochin Bench. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

1. Whether the petitioner is entitled to seek intervention from the High Court through a writ petition, given the availability of alternative remedies before the Income Tax Appellate Tribunal and other appellate authorities. Assessee's Contention: The petitioner likely argues that the circumstances warranting the exercise of writ jurisdiction, possibly due to a lack of effective alternative remedy or a violation of principles of natural justice. Specific authorities or precedents relied upon by the assessee are not recorded. Revenue's Contention: The revenue likely contends that the writ petition is not maintainable as the petitioner has statutory alternative remedies available, such as filing an appeal before the Income Tax Appellate Tribunal. The revenue may rely on established legal principles regarding the exercise of writ jurisdiction by High Courts when alternative remedies exist. Specific authorities or precedents relied upon by the revenue are not recorded.

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 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).No. 12432 of 2015 (D) ---------------------------- PETITIONER(S): -------------------------- M/S.SUBSCRIBERS CHITS (P) LTD. PRESIDENCY COMPLEX, XX/338/13(1) PARAYIL LANE, POOTHOLE ROAD, THRISSUR DISTRICT - REPRESENTED BY ITS CHAIRMN M.G.SUKUMARAN, S/O.GOPALAN. BY ADVS.SRI.M.SASINDRAN SRI.V.VENUGOPAL RESPONDENT(S): ---------------------------- 1.THE COMMISSIONER OF INCOME TAX (APPEALS) 3RD FLOOR, AAYAKAR BHAVAN, THRISSUR 680 001. 2.THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) KOCHI, C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM 682 031.F 3.THE INCOME TAX OFFICER (TDS) THRISSUR OFFICE OF THE INCOME TAX OFFICER (TDS) TRICHUR, AAYAKAR BHAVAN, THRISSUR 680 001. 4.THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, XXXV/317, KALATHIPARAMBIL ROAD, ERNAKULAM SOUTH, COCHIN - 682 016. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.12432/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OF THE FINANCIAL YEAR 2009-10. EXT.P2: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OF THE FINANCIAL YEAR 2010-11. EXT.P3: COPY OF THE ORDER DATED 28.8.2013 ALONG WITH NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT 1961 IN RESPECT OF THE FINANCIAL YEAR 2011-12. EXT.P4: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIAL YEAR 2009-10 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P5: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIAL YEAR 2010-11 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P6: COPY OF THE ORDER DATED 27.2.2015 IN RESPECT OF THE FINANCIAL YEAR 2011-12 WHICH WAS SERVED ON THE PETITIONER ON 19.3.2015. EXT.P7: COPY OF THE NOTICE DATED 25.3.2015 ISSUED BY THE 3RD RESPONDENT WHICH WAS SERVED ON THE PETITIONER ON 27.3.2015. EXT.P8: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THE FINANCIAL YEAR 2009-10. EXT.P9: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THE FINANCIAL YEAR 2010-11. EXT.P10: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL KOCHI BENCH IN RESPECT OF THE FINANCIAL YEAR 2011-12. EXT.P11: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIAL YEAR 2009-10. EXT.P12: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIAL YEAR 2010-11. EXT.P13: COPY OF THE PETITION FOR STAY OF DEMAND FOR THE FINANCIAL YEAR 2011-12. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.12432 OF 2015 (D) ----------------------------------- Dated this the 10th day of April, 2015

J U D G M E N T Against Exts.P4 to P6 first appellate orders under the Income Tax Act, the petitioner had preferred Exts.P8 to P10 appeals before the 4th respondent Tribunal. Along with the appeals, the petitioner has also preferred Exts.P11 to P13 stay petitions before the 4th respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents for recovery of the amounts confirmed against the petitioner by Exts.P4 to P6 first appellate orders.

2.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

3.

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:

W.P.(C).No.12432/2015 2

1.

The 4th respondent shall consider and pass orders on Exts.P11 to P13 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 petitioner pursuant to Exts.P4 to P6 first appellate orders shall be kept in abeyance till orders are passed by the 4th respondent as directed above and communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp

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