ARCHITECTURAL LIGHTING CONCEPT PRIVATE LIMITED V. THE UNION OF INDIA

WP(C)/13193/2019

AI Insights

The case involves Architectural Lighting Concept Private Limited, which challenged an assessment order issued under the Income Tax Act. The company filed an appeal and a stay petition with the Commissioner of Income Tax Appeals, but continued to face demands based on the original assessment. The petitioner sought relief from the High Court of Kerala, arguing that the ongoing demands were premature as the appeal was still pending. The court agreed that the appeal should be resolved before any further actions based on the assessment order and directed the appellate authority to expedite the process.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 677818 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-05-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: M NAMBIAR; JOSON MANAVALAN; K MATHAI; KURYAN THOMAS; PAULOSE ABRAHAM
• Keywords: Appeal; Assessment Order; Coercive Proceedings; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

" WP(C).13193/19 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 07TH DAY OF MAY 2019 / 17TH VAISAKHA, 1941 WP(C).No. 13193 of 2019 PETITIONER/S: ARCHITECTURAL LIGHTING CONCEPT PRIVATE LIMITED CURRENTLY AT NO. 47 FLAT A, ASHRAM AVENUE, PHASE 1, MAXIMUS, APARTMENT, MANAPAKKAM, CHENNAI 6000 125, REPRESENTED BY ITS DIRECTOR NISHANTH LUIZ. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 2 DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRLCE 1 (1) C.R. BUILDING, I.S. PRESS ROAD, COCHIN 682 018. 3 THE COMMISSIONER OF INCOME TAX APPEALS, FIRST FLOOR, POORNIMA, 28/243, NEAR MANORAMA, JUNCTION, PANAMPILLY NAGAR, KOCHI 682 036. 4 TAX RECOVERY OFFICER, CORPORATE, 3RD FLOOR, 304, C.R. BUILDING, I.S. PRESS ROAD, COCHIN 682 018. OTHER PRESENT: SRI JOSE JOSEPH- STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).13193/19 2 ANU SIVARAMAN, J. ----------------------------------------------- W.P(C).No. 13193 of 2019 ----------------------------------------------- Dated this the 7th day of May, 2019 JUDGMENT Petitioner is a Private Limited Company which has been issued with assessment order under the Income Tax Act. Being aggrieved by the assessment order, the petitioner has preferred statutory appeal, Exhibit P2, before the 3rd respondent appellate authority under the Income Tax Act. They have also preferred Exhibit P3 stay petition in the appeal. However, it is contended that demands are being raised in terms of the assessment orders. 2. Having heard the learned counsel for the petitioner as well as the learned standing counsel appearing for the respondents, I am of the opinion that the appeal preferred by the petitioner institution is liable to be considered and disposed of on merits before proceeding with the recovery of amounts in terms of the orders passed by the assessment authority. In the above view of the matter, there will be a direction to the 3rd respondent appellate authority to take up consider and pass appropriate orders on Exhibit P2 appeal preferred by the petitioner and to dispose of the same in accordance with law at the earliest, at any rate, within three months from the date of receipt of a copy of this judgment. Till orders are passed on the appeal, as directed WP(C).13193/19 3 above, coercive proceedings on the basis of the original order shall be kept in abeyance. Writ petition is ordered accordingly. Sd/- ANU SIVARAMAN JUDGE vgs7/5 WP(C).13193/19 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31.12.2018 ISSUED BY THE 2ND RESPONDENT, RELATING TO THE ASSESSMENT YEAR 2016-17. EXHIBIT P2 A TRUE COPY OF THE APPEAL MEMORANDUM WITHOUT ANNEXURES, DATED 28.1.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE STAY PETITION DATED 24.4.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 12.4.2019 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. "