Disposed

Subscribers Chits (P) Ltd. v. Commissioner of Income Tax

Kerala HC6 Nov 2013WP(C)/25553/2013

Case brief

AI extract

What is this about?

High Court dismissed petitioner's claim for a blanket stay on criminal prosecution initiated under Section 276B. Court directed appellate authority to consider pending appeals and deferred further criminal court proceedings until those appeals are disposed of.

What did the court decide?

Directed second respondent to consider appeals within six months; deferred criminal court proceedings until appeals disposed of.

Subscribers Chits (P) Ltd. Vs Commissioner of Income Tax — Income Tax | Kerala HC (2013)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

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WEDNESDAY, THE 6TH DAY OF NOVEMBER 2013/15TH KARTHIKA, 1935

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WP(C).No. 25553 of 2013 (T)

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PETITIONER(S):

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SUBSCRIBERS CHITS (P) LTD. 1ST FLOOR, SONA SUPER MARKET BUILDING, CONVENT ROAD THRISSUR-682 020 REPRESENTED BY ITS CHAIRMAN SRI.M.G.SUKUMARAN.

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BY ADVS.SRI.A.K.JAYASANKARAN NAMBIAR (SR.)

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SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR

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RESPONDENT(S):

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1. THE COMMISSIONER OF INCOME TAX(TDS) CENTRAL REVENUE BUILDING, I.S.PRESS ROAD COCHIN-682 018.

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2. THE COMMISSIONER OF INCOME TAX (APPEALS) 6TH AND 7TH FLOOR, KERA BHAVAN, SRVHS ROAD KOCHI-682 011.

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3. THE ADDL. COMMISSIONER OF INCOME TAX (TDS) CENTRAL REVENUE BUILDING, I.S.PRESS ROAD COCHIN-682 018.

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4. THE INCOME TAX OFFICER (TDS) CENTRAL REVENUE BUILDING, I.S.PRESS ROAD COCHIN-682 018.

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BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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DCS

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WP(C).No. 25553 of 2013 (T)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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P1COPY OF THE ORDER DATED 28.08.2013 PASSED BY THE 3RD RESPONDENT FOR THE FINANCIAL YEAR 2009-10.

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P2COPY OF THE ORDER DATED 28.08.2013 PASSED BY THE 3RD RESPONDENT FOR THE FINANCIAL YEAR 2010-11.

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P3COPY OF THE ORDER DATED 28.08.2013 PASSED BY THE 3RD RESPONDENT FOR THE FINANCIAL YEAR 2011-12.

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P4COPY OF THE APPEAL WITHOUT ANNEXURES DATED 27.09.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT CHALLENGING EXT.P1 ORDER.

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P5COPY OF THE APPEAL WITHOUT ANNEXURES DATED 27.09.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT CHALLENGING EXT.P2 ORDER.

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P6COPY OF THE APPEAL WITHOUT ANNEXURES DATED 27.09.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT CHALLENGING EXT.P3 ORDER.

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P7COPY OF THE NOTICE DATED 20.3.2013 ISSUED BY THE IST RESPONDENT.

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P8COPY OF THE REPLY DATED 8.4.2013 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT.

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P9COPY OF THE INTIMATION DATED 13.6.2013 BY THE 4TH RESPONDENT TO THE PETITIONER.

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RESPONDENT(S)' EXHIBITS:- NIL

/TRUE COPY/

P.A. TO JUDGE

DCS

V.CHITAMBARESH,J.

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-------------------------------

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W.P.(C) No. 25553 of 2013

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----------------------------------------- Dated this the 6^th day of November, 2013

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J U D G M E N T

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The petitioner has filed Exts. P4, P5 and P6 appeals against Exts. P1, P2 and P3 orders imposing penalty. The petitioner is aggrieved by Ext. P9 letter intimating the decision of the respondents to launch criminal prosecution against it.

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The petitioner contends that the verdict in Exts.P4, P5 and P6 appeals may have a bearing on the criminal prosecution launched. A blanket stay of criminal proceedings is sought relying on Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and Another [(2001) 3 SCC 459].

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The respondents contend that such a blanket stay would perhaps disable them from launching criminal prosecution at a later point of time. The criminal prosecution have to be launched with due diligence lest the bar of limitation steps in.

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I direct the second respondent to consider Exts. P4, P5 and P6 appeals with notice to the petitioner. The needful shall be done within a period of six months from the date of receipt of a copy of this judgment.

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W.P.(C) No. 25553 of 2013 2

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The respondents are entitled to initiate criminal prosecution under Section 276B of the Income Tax Act as desired. But further proceedings on the file of the criminal court after the complaint is filed shall be deferred till orders are passed on Exts. P4, P5 and P6 appeals.

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The writ petition is disposed of.

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SD/- V.CHITAMBARESH JUDGE

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DCS

Subscribers Chits (P) Ltd. v. Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Subscribers Chits (P) Ltd. v. Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

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