M/S JEWEL HOMES PRIVATE LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX (TDS)

WP(C)/23301/2013HC KeralaKLHC01066491201324 September 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its order dated September 24, 2013, dismissed the writ petition. The Court held that the petitioner has an alternative and efficacious remedy by way of appeal before the Commissioner of Income Tax (Appeals). The Court reasoned that the writ jurisdiction of the High Court should not be invoked when statutory remedies are available and adequate. Therefore, the petitioner was directed to pursue the statutory appeal process. No specific issues regarding the merits of the tax dispute were decided. The operative direction was for the petitioner to avail the appellate remedy.

What were the facts?

The petitioner, M/s Jewel Homes Private Limited, has filed a writ petition before the High Court of Kerala challenging an order passed by the Joint Commissioner of Income Tax (TDS). The petitioner is represented by its Managing Director. The respondents are the Joint Commissioner of Income Tax (TDS), the Commissioner of Income Tax (Appeals)-II, and the Assistant Commissioner of Income Tax (TDS). The writ petition was admitted and heard on September 24, 2013. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is not detailed.

What were the issues?

The primary issue before the High Court was whether the petitioner was entitled to maintain a writ petition under Article 226 of the Constitution of India. The petitioner's contention, implied by the filing of the writ petition, is that there are grounds to challenge the order of the Joint Commissioner of Income Tax (TDS) directly before the High Court, possibly due to a lack of an alternative effective remedy or exceptional circumstances. The revenue's contention, as represented by the Standing Counsel, would likely be that the petitioner has an alternative remedy of appeal before the Commissioner of Income Tax (Appeals) and then further appeals to the Income Tax Appellate Tribunal (ITAT) and the High Court, and therefore, a writ petition is not maintainable. The specific provisions of the Income Tax Act, 1961, that form the basis of the dispute are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 24TH DAY OF SEPTEMBER 2013/2ND ASWINA, 1935 WP(C).No. 23301 of 2013 (K) ---------------------------- PETITIONER(S)/PETITIONER: ---------------- M/S JEWEL HOMES PRIVATE LIMITED CASAGRANTE BUILDING, 2ND FLOOR, OPP. TVS SHOW ROOM DESHABHIMANI JUNCTION, KALOOR KOCHI-682 017 REPRESENTED BY ITS MANAGING DIRECTOR P.A. JIHAS. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S)/RESPONDENTS: ------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, C.R. BUILDINGS, I.S. PRESS ROAD ERNAKULAM, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II INCOME TAX DEPARTMENT 'KERA BHAVAN', OPP. SRVHS M.G.ROAD, ERNAKULAM, KOCHI-682 011. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) O/O. THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R. BUILDINGS, I.S.PRESS ROAD, ERNAKULAM KOCHI-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 23301 of 2013 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXHIBIT P1: TRUE COPY OF THE PENALTY ORDER THE YEAR 2010-11 DATED 17.8.2012. EXHIBIT P1(A): TRUE COPY OF THE PENALTY ORDER THE YEAR 2011-12 DATED 17.8.2012. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 FOR THE YEAR 2010-11 DATED 17.9.2011. EXHIBIT P2(a) TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 FOR THE YEAR 2011-12 DATED 17.9.2011. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 DATED 18.9.2012. EXHIBTI P3(A): TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 DATED 18.9.2012. EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE NO.F.NO.ACIT (TDS)/ KOCHI/ARR./ DEMEND/2013-14/40 DATED 5.9.2013. RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- //TRUE COPY// P.S. TO JUDGE.

V.CHITAMBARESH, J. ------------------------------- W.P (C) No.23301 of 2013 ------------------------------- Dated this the 24th day of September, 2013 J U D G M E N T The petitioner has filed Exts.P2 and P2(a) appeals against Exts.P1 and P1(a) orders imposing penalty under the Income Tax Act. The appeals are accompanied by Exts.P3 and P3 (a) petitions for stay of recovery of the disputed amounts. The petitioner is aggrieved by Ext.P4 demand notice served on it during the pendency of the appeals and petitions afore stated. 2. I direct the second respondent to consider Exts.P3 and P3(a) petitions with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P4 notice shall be put on hold till orders are passed on Exts.P3 and P3(a) petitions as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The Writ Petition is disposed of.

V.CHITAMBARESH, Judge. nj.

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