M/S.CANON GRANITES PVT.LTD., V. THE INCOME TAX OFFICER,

WP(C)/35229/2018

AI Insights

The case involves M/s. Canon Granites Pvt. Ltd., represented by its managing director, Mr. Jose K Francis, as the petitioner. The respondents include the Income Tax Officer, Commissioner of Income Tax (Appeals), and the South Indian Bank Ltd. The writ petition challenges certain actions related to income tax assessments and possibly disputes over financial transactions or assessments involving the South Indian Bank. The petitioner has submitted various exhibits, including FIRs, assessment orders, and financial documents, to support their case. The legal proceedings seem to focus on the interpretation and application of the Income Tax Act, particularly concerning the assessment and collection of taxes.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755089 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2018
• Assessment Year: misc
• Other Referred Cases: WPC No.28376 of 2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN; JOSEPH MARKOSE
• Keywords: Appeal; Assessment; Garnishee notice; Income Tax; Stay order
• Section: 143(3); 226(3); 173

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 WP(C).No. 35229 of 2018 PETITIONER: M/S.CANON GRANITES PVT.LTD., MUNICIPAL BUILDING, ROUND SOUTH, THRISSUR 680001, REPRESENTED BY ITS MANAGING DIRECTOR MR. JOSE K FRANCIS. BY ADVS. SRI.RAMESH CHERIAN JOHN SRI.JOSEPH MARKOSE (SR.) RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 1(3), RANGE 1, AAYAKKAR BHAVAN, S.T. NAGAR, THRISSUR- 680 001. 2 THE COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKKARA BHAWAN, S.T.NAGAR, THRISSUR-680 001. 3 THE SOUTH INDIAN BANK LTD., BAZAR BRANCH, THRISSUR, REPRESENTED BY ITS BRANCH MANAGER-680 001. 4 THE BRANCH MANAGER, THE SOUTH INDIAN BANK LTD., BAZAR BRANCH, THRISSUR, PIN-680 001. ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018 ALONG WITH W.P.(C)Nos.35228/2018 AND 35301/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35229 of 2018 2 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE FIR FILED ON 19.03.2014 BY THE CBI. EXHIBIT P2 TRUE COPY OF THE RELEVANT PAGES OF THE FINAL REPORT FILED BY UNDER SECTION 173 CR.PC ON COMPLETION OF INVESTIGATION. EXHIBIT P3 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29.12.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT. EXHIBIT P4 TRUE COPY OF THE AUDITED BALANCE SHEET AS AT 31.03.2014. EXHIBIT P5 TRUE COPY OF THE DEMAND DRAFT DATED 20.06.2015 ISSUED BY CBI. EXHIBIT P6 TRUE COPY OF THE PURCHASE VOUCHERS SIGHED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P6 A TRUE COPY OF THE PURCHASE VOUCHERS SIGNED BY THE LORRY DRIVERS WHO OBTAIN BOULDERS, GRANITES, ETC. FROM SMALL TIME QUARRY OPERATORS. EXHIBIT P7 TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. EXHIBIT P7 A TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES WP(C).No. 35229 of 2018 3 KERALA PRIVATE LIMITED. EXHIBIT P7 B TRUE COPY OF THE INVOICES ISSUED BY THE QUARRY OPERATOR, MANGALATH GRANITES KERALA PRIVATE LIMITED. EXHIBIT P8 TRUE COPY OF FORM OF APPEAL AND THE GROUNDS OF APPEAL. EXHIBIT P9 TRUE COPY OF THE GARNISHEE NOTICE ISSUED UNDER SECTION 226(3) OF THE ACT DATED 22.03.2017 TO SOUTH INDIAN BANK. EXHIBIT P10 TRUE COPY OF APPLICATION FOR STAY DATED 30.08.2017 FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. EXHIBIT P11 A TRUE COPY OF ACKNOWLEDGEMENT OF RECEIPT OF COPY OF THE JUDGMENT IN WPC NO.28376 OF 2017. EXHIBIT P12 TRUE COPY OF COVERING LETTER DATED 01.08.2018 OF THE COUNSEL FOR THE APPELLANT. EXHIBIT P13 TRUE COPY OF THE SUMMARY OF ARGUMENTS DATED 17.09.2018. EXHIBIT P13 A TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. EXHIBIT P13 B TRUE COPY OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. EXHIBIT P14 TRUE COPY OF THE COMMON ORDER OF STAY DATED 18.09.2018 PASSED BY THE 2ND RESPONDENT. WP(C).No. 35229 of 2018 4 EXHIBIT P15 TRUE COPY OF THE ORDER OF ASSESSMENT DATED 19.12.2017. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD "