M/S FCI O E N CONNECTORS LTD V. UNION OF INDIA

WP(C)/19683/2012

AI Insights

The case involves M/S FCI O E N Connectors Ltd., represented by its director, Mr. Rajamani, who filed a writ petition against the Union of India and various income tax authorities. The petitioner challenged an assessment order and a subsequent demand notice for tax payment, arguing that these actions were taken without considering their pending appeals and requests for an early hearing. The High Court's intervention was sought to halt the coercive measures until the appeals could be heard.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 722444 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-08-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: A K NAMBIAR; M NAMBIAR; P GOPINATH; P THOMAS; K MATHAI; PREETHA NAIR
• Keywords: Assessment Order; Early hearing; Stay Petition; Transfer pricing
• Section: 143(3); 144C; 92CA(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 21ST DAY OF AUGUST 2012/30TH SRAVANA 1934 WP(C).No. 19683 of 2012 (I) --------------------------------------- PETITIONER(S): ----------------------- M/S FCI O E N CONNECTORS LTD., XXIX/2089, TRIPUNITHURA ROAD, THYKOODAM KOCHI-682019, REPRESENTED BY ITS DIRECTOR MR.RAJAMANI. BY ADVS.SRI.A.K.JAYASANKARAN NAMBIAR (SR.) SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SMT.PREETHA S.NAIR RESPONDENT(S): ------------------------- 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110004. 2. COMMISSIONER OF INCOME TAX (APPEALS) II, 6TH AND 7TH FLOOR, KERA BHAVAN SRVHS ROAD, KOCHI-682011. 3. COMMISSIONER OF INCOME TAX IS PRESS ROAD, CR BUILDING, KOCHI-682018. 4. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), IS PRESS ROAD, KOCHI-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.19683/2012 APPENDIX PETITIONER(S) EXHIBITS P1:- COPY OF THE TRANSFER PRICING OFFICER UNDER SECTION 92CA(3) OF THE INCOME TAX ACT DATED 31.10.2010 FOR THE YEAR 2008-09 ISSUED BY THE ADDITIONAL DIRECTOR OF INCOME TAX (TP-1 & INTERNATIONAL TAXATION) TO THE PETITIONER. P2:- COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) READ WITH SECTION 144C OF THE INCOME TAX ACT, 1961 DATED 17.2.2012 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. P3:- COPY OF THE APPEAL DATED 20.3.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4:- COPY OF THE EARLY HEARING PETITION DATED 28.6.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P5:- COPY OF THE ORDER DATED 20.6.2012 OF THE 4TH RESPONDENT DIRECTING THE PETITIONER TO PAY THE DEMAND IN 10 MONTHLY INSTALMENT ISSUED TO THE PETITIONER. P6:- COPY OF THE CHALAN NO.280 DATED 30.6.2012 FOR PAYMENT OF RS.50,00,000/- OF THE PETITIONER TO THE 4TH RESPONDENT. P7:- COPY OF THE STAY PETITION DATED 06.08.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P8:-COPY OF THE EARLY HEARING PETITION DATED 6.8.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE tss P.R.RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c) No.19683 OF 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of August , 2012 JUDGMENT Being aggrieved of Ext.P2 order of assessment, the petitioner has preferred Ext.P3 appeal along with Exts.P7 & P8 petitions for stay and early hearing respectively, which are pending consideration before the second respondent. 2. The case of the petitioner is that without any regard to the pendency of the above proceedings, Ext.P5 demand notice was issued, which made the petitioner to approach this Court with the present writ petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the writ petition is disposed of, directing the second respondent to consider Exts.P7 and P8 petitions for stay and early hearing respectively and pass appropriate orders thereon, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a WPC.No.19683/2012 2 copy of this judgment. Coercive proceedings pursuant to Ext.P2 assessment order shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps. P.R.RAMACHANDRA MENON JUDGE sv. WPC.No.19683/2012 2 "