DURGA DISTRIBUTORS, V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/15130/2022

AI Insights

The case involves M/s. Durga Distributors, the petitioner, who challenged the assessment orders issued by the Assistant Commissioner of Income Tax for the years 2015-16, 2016-17, and 2017-18. The petitioner filed appeals and stay applications against these orders, which were pending before the Commissioner of Income Tax (Appeals). The petitioner approached the High Court of Kerala to prevent any recovery actions based on the assessment orders before the stay applications were considered. The court found merit in the petitioner's request and issued a directive to the 2nd respondent to expedite the consideration of the stay applications.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 751430 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-05-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; JASMIN M
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 4TH DAY OF MAY 2022 / 14TH VAISAKHA, 1944 WP(C) NO. 15130 OF 2022 PETITIONER: M/S.DURGA DISTRIBUTORS, XXVII/225-10, KOICKAL BUILDINGS, MUTHOOR, THIRUVALLA-689 107, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, ANIL KUMAR P. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL, KOTTAYAM-686 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPALLY NAGAR, ERNAKULAM, KOCHI-682 036. ADV.JOSE JOSEPH SMT.JASMIN M.M, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 15130 OF 2022 2 JUDGMENT The petitioner suffered Exts.P1 to P3 assessment orders under the provisions of the Income Tax Act. The petitioner has preferred Exts.P4 to P6 appeals before the 2nd respondent challenging the same. Along with Exts.P4 to P6, the petitioner has also filed Exts.P7 to P9 stay applications, which are pending consideration before the 2nd respondent. The petitioner has approached this Court apprehending that before the stay applications are considered and orders passed thereon, recovery steps shall be initiated on the basis of the demands in Exts.P1 to P3. 2. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, I am of the view that this writ petition can be ordered directing the 2nd respondent or the competent authority to consider Exts.P7 to P9 stay applications, after affording an opportunity of hearing to the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Till such time as orders are passed WP(C) NO. 15130 OF 2022 3 on Exts.P7 to P9 stay applications, no steps shall be taken to recover the amounts due under Exts.P1 to P3. This writ petition stands disposed of as above. Sd/- GOPINATH P. JUDGE DK WP(C) NO. 15130 OF 2022 4 APPENDIX OF WP(C) 15130/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31.3.2022. Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31.3.2022. Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 31.3.2022. Exhibit P4 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2015-16 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. Exhibit P5 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. Exhibit P6 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2017-18 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. Exhibit P7 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. Exhibit P8 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. Exhibit P9 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2017-18 BEFORE THE 2ND RESPONDENT DATED 21.4.2022. "