M/S. EMKE COLLECTIONS V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/18074/2023

AI Insights

The case involves M/s. Emke Collections, which filed a writ petition against the Assistant Commissioner of Income Tax and other respondents, seeking a stay on an assessment order (Ext P1) until their appeal (Ext P2) and stay petition (Ext P3) are resolved. The petitioner argued that the assessment order was unjust and feared enforcement before their petitions were considered. The court, acknowledging the pending status of the stay petition, ordered a timely resolution and deferred any further proceedings based on the assessment order until the stay petition is addressed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748832 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-06-2023
• Assessment Year: misc
• Other Referred Cases: WPC No. 11417/23
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 6TH DAY OF JUNE 2023 / 16TH JYAISHTA, 1945 WP(C) NO. 18074 OF 2023 PETITIONER: M/S. EMKE COLLECTIONS KANDAM LANE, POST OFFICE ROAD, NEAR MUNICIPAL STAND, THRISSUR REPRESENTED BY ITS PARTNER, SHANAVAS, PIN – 680001 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), INCOME TAX DEPARTMENT. AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 680001 3 NATIONAL FACELESE APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110001 SHRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.18074/2023 -:2:- Dated this the 6th day of June,2023 J U D G M E N T The writ petition is filed to direct the respondents 2/3 to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously and until such time, to stay further proceedings pursuant to Ext P1 assessment order. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the second respondent. Later, the petitioner has preferred Ext P3 stay petition, which is pending consideration before the second respondent. However, the petitioner is apprehensive that the respondents will enforce Ext P1 assessment order. Hence, the writ petition. 3. Heard; Sri. Harisankar V . Menon, the learned counsel appearing for the petitioner and Sri.Jose W.P.(C)No.18074/2023 -:3:- Joseph, the learned standing counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner: (i) The respondents 2/3 are directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the respondents 2/3 propose to pass a conditional order of stay, they shall state reasons for the same. (iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant W.P.(C)No.18074/2023 -:4:- to Ext P1 assessment order shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/06.06.23 //True copy// P .A.To Judge W.P.(C)No.18074/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P4 COPY OF JUDGMENT IN WPC NO. 11417/23 OF THIS HON'BLE COURT DTD. 11-04-2023 EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 23-12- 2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 16-01-2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. NIL RESPONDENT’S EXHIBITS: NIL "