Kerala High Court
Thomas George Muthoot vs The Assistant Commissioner Of Income ...
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY,THE 17TH DAY OF MARCH 2014/26TH PHALGUNA, 1935
WP(C).No. 5808 of 2014 (A)
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PETITIONER:
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THOMAS GEORGE MUTHOOT,
MUTHOOT HOUSE, KOZHENCHERRY,
PATHANAMTHITTA DISTRICT, PIN - 689 641.
BY ADVS.SRI.T.M.SREEDHARAN (SR.)
SRI.M.B.PRAJITH
SRI.V.P.NARAYANAN
SMT.DIVYA RAVINDRAN
RESPONDENTS:
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1. THE ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE-1, ENNIKKATTIL ESTATE,
NEAR K.S.R.T.C BUS STATION, THIRUVALLA - 689 648.
2. THE COMMISSIONER OF INCOME TAX
(APPEALS), AYAKKAR BHAVAN, KAWDIAR,
THIRUVANANTHAPURAM - 695 003.
3. THE ASSISTANT REGISTRAR,
INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR,
(BLOCK C-1 & C-II), KENDIRYA BHAVAN, OPP.CSEZ,
KAKKANAD, COCHIN - 682 037.
BY SRI.P.K.RAVINDRANATHA MENON,SR.COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17-03-2014, ALONG WITH WPC. 5819/2014, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
Msd.
WP(C).No. 5808 of 2014 (A)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE
DATED 27.12.2011 FOR THE ASSESSMENT YEAR 2006-07
PASSED BY THE FIRST RESPONDENT.
EXHIBIT P1(A): TRUE COPY OF -DO- FOR THE ASSESSMENT YEAR 2007-08
PASSED BY THE FIRST RESPONDENT.
EXHIBIT P2: TRUE COPY OF COMMON ORDER DATED 13.01.2014 OF THE
2ND RESPONDENT IN ITA NOS.34 AND 35/TVLA/11-12 FOR THE
ASST.YEARS 2006-07 AND 2007-08.
EXHIBIT P3: TRUE COPY OF MEMORANDUM OF APPEAL FOR THE
ASST.YEAR 2006-07 SUBMITTED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT.
EXHIBIT P3(A): TRUE COPY OF -DO- FOR THE ASSESSMENT YEAR 2007-08
SUBMITTED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT.
EXHIBIT P4: TRUE COPY OF STAY PETITION DATED 24.02.2012 FOR THE
ASSESSMENT YEAR 2006-07 SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT WITHOUT ANNEXURES.
EXHIBIT P4(A): TRUE COPY OF -DO- FOR THE ASSESSMENT YEAR 2007-08
SUBMITTED BY THE PETITIONER BEFORE THE 3RD
RESPONDENT WITHOUT ANNEXURES.
EXHIBIT P5: TRUE COPY OF SHOW CAUSE NOTICE DATED 21.02.2014
ISSUED BY THE FIRST RESPONDENT.
RESPONDENT(S)' ANNEXURES
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ANNEXURE R1(A): DETAILS OF DEMAND RAISED FOR VARIOUS ASSESSMENT.
ANNEXURE R1(B): DETAILS OF DEMAND RAISED FOR VARIOUS ASSESSMENT.
//TRUE COPY//
P.A.TO JUDGE.
Msd.
P.R. RAMACHANDRA MENON J.
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W.P.(C) Nos. 5808 and
5819 of 2014
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Dated, this the 17th day of March, 2014
JUDGMENT
Being aggrieved of Exts. P1 series assessment orders passed by the first respondent for different assessment years, though the petitioners approached the first appellate authority by availing statutory remedy, same did not turn to be fruitful, as borne by Ext. P2 common order passed on 13.01.2014. Met with the situation, the petitioners have approached third respondent by filing Exts. P3 series appeals along with I.A. for stay vide Exts .P4 series. The petitioners are constrained to approach this Court because of the coercive proceedings pursued in the meanwhile, more so when, there was no regular sitting by the 3rd respondent.
2. Heard Sri. T.M. Sreedhran, the learned Senior counsel appearing for the petitioners and Sri. P.K. Raveendranatha Menon, the learned Senior Standing counsel appearing for the Income Tax Department
3. During the course of hearing, the learned Senior counsel appearing for the petitioners submits that, in respect of the W.P.(C) No. 5808 and 5819 of 2014 : 2 : assessment years in question pertaining to W.P.(C) No. 5808 of 2014, the petitioner has already satisfied 39 % of the disputed liability , while in respect of assessment years pertain to W.P.(C) No. 5819 of 2014, the petitioner has satisfied 45 % of the disputed liability.
4. After hearing both the sides, the writ petitions are disposed of, directing the petitioners to satisfy 1/3rd of the outstanding liability as on date, by effecting same by way two equal monthly installments and furnish security for the balance amount. The first installment shall be effected on or before the last working day of March, 2014; followed by the next installment to be effected on before the last working day of April 2014. Subject to this, recovery proceedings shall be kept in abeyance. The third respondent is directed to pass final orders on Ext. P3 series appeals, in accordance with law, as expeditiously as possible.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd