Thirunavaya Grama Panchayath v. Income-tax Officer, (TDS), Kozhikode / Jaseela, Assistant Engineer / the Branch Manager/head, Kerala Gramin Bank
[Citation -2015-LL-0115-16]

Citation 2015-LL-0115-16
Appellant Name Thirunavaya Grama Panchayath
Respondent Name Income-tax Officer, (TDS), Kozhikode / Jaseela, Assistant Engineer / the Branch Manager/head, Kerala Gramin Bank
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 15/01/2015
Assessment Year 2008-09, 2009-10
Judgment View Judgment
Keyword Tags tax deducted at source • financial hardship • accrued interest • payment of tax • penalty


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 15TH DAY OF JANUARY 2015/25TH POUSHA, 1936 WP(C).No. 1461 of 2015 (G) PETITIONER(S): THIRUNAVAYA GRAMA PANCHAYATH, THIRUNAVAYA-676301, MALAPPURAM DISTRICT, REPRESENTED BY PRESIDENT IN CHARGE V.MUHAMMED SHERIFF BY ADV. SRI.C.E.UNNIKRISHNAN RESPONDENT(S): 1. INCOME TAX OFFICER, (TDS), AAYAKAR BHAVAN, MANACHIRA, KOZHIKODE-673001. 2. SMT.JASEELA, ASSISTANT ENGINEER, KALLADA IRRIGATION PROJECT, KARUNAGAPPALLY, KOLLAM PUBLIC, THIRUNAVAYA-690518. 3. BRANCH MANAGER/HEAD, KERALA GRAMIN BANK, THIRUNAVAYA BRANCH, THIRUNAVAYA-676301. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 BY SRI.DEVAN RAMACHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-01-2015, COURT ON SAME DAY DELIVERED FOLLOWING: PJ WP(C).No. 1461 of 2015 (G) -- APPENDIX PETITIONERS' EXHIBITS P1: COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2008-2009 P1(A): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2008-2009 P1(B): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2008-2009 P1(C): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2008-2009 P2: COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2009-2010 P2(A): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2009-2010 P2(B): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2009-2010 P2(C): COPY OF CHELAN EVIDENCING PAYMENT OF TAX DEDUCTED AT SOURCE FOR PERIOD 2000-2010 P3: COPY OF LETTER NO.ITO/TDS/CLT/H.GRIEV/2014-2015 DATED 9/12/14 P4: COPY OF REPLY DATED 18/12/14 P5: COPY OF NOTICE NO.ITNS.27 DATED 18/12/14 P6: COPY OF LIST OF EMPLOYEES AGAINST WHOM ACTION IS SOUGHT TO BE TAKEN P7: COPY OF SHOW CAUSE NOTICE DATED 26/12/14 ISSUED AGAINST SMT.K.K.MINI. RESPONDENTS' EXHIBITS ------------------------------------- NIL. / TRUE COPY / P.S.TO JUDGE PJ A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.1461 OF 2015 (G) ----------------------------------- Dated this 15th day of January, 2015 JUDGMENT petitioner is Panchayat, and in writ petition, it is aggrieved by Ext.P3 and P5 notices issued to it by 1st respondent in connection with recovery of penalty amounts that were confirmed on it under Income Tax Act. It is case of petitioner that, while it has not preferred any appeal under Income Tax Act against penalty orders, due to financial constraints, it will not be able to honour payments that are now demanded from it, within period insisted upon by 1st respondent. It is also pointed out that, on account of Ext.P5 notice that has been issued freezing bank accounts of petitioner, petitioner is not able to carry on its activities including payment of wages to its employees. In that factual scenario, limited prayer of petitioner now, is for grant of installment facility for effecting payments due to 1st respondent. 2. I have heard Sri.C.E.Unnikrishnan, learned counsel appearing for petitioner, Sri.Jose Joseph, learned Standing counsel appearing for 1st respondent as also Sri.Devan Ramachandran, learned counsel appearing for 3rd respondent. W.P.(C).No.1461/2015 2 On consideration of facts and circumstances of case as also submissions made across Bar and also taking into account plea of financial hardship urged on behalf of petitioner, I dispose writ petition with following directions:- (i) If petitioner pays amount of Rs.5,00,000/- on or before 15.2.2015 and thereafter pays balance amount due under Ext.P3 notice, together with accrued interest, in three equal and successive monthly installments commencing from 15.4.2015, then further proceedings pursuant to Exts.P3 and P5 notices shall be kept in abeyance by 1st respondent. (ii) petitioner is permitted to operate bank account covered by Ext.P5 notice, and operation of Ext.P5 notice shall stand suspended to that extent for time being. (iii) It is made clear that if petitioner commits default in respect of any of installments, he will lose benefit of this judgment and 1st respondent will be free to continue proceedings against petitioner from stage at which they presently stand. A.K.JAYASANKARAN NAMBIAR JUDGE prp Thirunavaya Grama Panchayath v. Income-tax Officer, (TDS), Kozhikode / Jaseela, Assistant Engineer / Branch Manager/head, Kerala Gramin Bank
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