INFOPARKS KERALA V. THE UNION OF INDIA

WP(C)/8811/2020

AI Insights

The case involves Infoparks Kerala, represented by its CEO, Mr. Sasi Pilacheri Meethal, who challenged an income tax assessment order. The petitioner had filed a rectification petition and an appeal against the assessment order, which were pending when a demand notice was issued. The petitioner sought a stay on the demand during the appeal process. However, the Income Tax Department informed the court that the rectification had been successful, and a refund was ordered, eliminating the demand. Consequently, the court did not find it necessary to grant any interim relief and advised the petitioner to continue with the appeal process.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 740630 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-06-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P VIJAYAKUMAR; CHRISTOPHER ABRAHAM
• Assessee Lawyers: M NAMBIAR; K MATHAI; JOSON MANAVALAN; KURYAN THOMAS; PAULOSE ABRAHAM
• Keywords: Assessment Order; Demand notice; Income Tax; Rectification petition; Stay of demand
• Section: 147; 143(3); 246

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 29TH DAY OF JUNE 2020 / 8TH ASHADHA, 1942 WP(C).No.8811 OF 2020(B) PETITIONER/S: INFOPARKS KERALA ATHULYA,KUSUMAGIRI POST, KAKKANAD,KOCHI-682 042, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, MR. SASI PILACHERI MEETHAL BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN 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 THE COMMISSIONER OF INCOME TAX, (EXEMPTION CIRCLE), SAN JUAN TOWERS, BEHIND CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682 018 3 THE COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI-682 036 4 THE DEPUTY COMMISSIONER OF INCOME TAX, (EXCEPTIONS), SAN JUAN TOWERS, BEHIND CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682 018 OTHER PRESENT: SRI P VIJAYAKUMAR ASGI SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.8811 OF 2020 -2- JUDGMENT Dated this the 29th day of June 2020 In the present writ petition petitioner is an assessee of income tax having assailed the order of assessment, Ext.P1 dated 14.11.2019 in an appeal under Section 246 of the Income Tax Act, 1961 vide Ext.P3 and also filed a rectification petition dated 16.12.2019 Ext.P2. During the pendency of the appeal the petitioner received a demand notice dated 12.02.2020, Ext.P4. 2. Learned counsel appearing on behalf of the petitioner submits that vide Ext.7 stay of the demand has been sought for but there is no adjudication thus approached this court for issuance of appropriate directions. 3. Mr.Christopher Abraham, learned Standing Counsel, who present in the video court proceedings for the Income Tax Department informs the Court that the WP(C).No.8811 OF 2020 -3- rectification application dated 16.12.2019 Ext.P2 has been allowed and there is an order of refund therefore there is no such demand. In view of such fact, I am of the view that no direction qua interim relief is required to be passed in favour of the petitioner and the petitioner is advised to pursue the pending appeal in accordance with law. Writ petition with the aforementioned observations stands disposed of. Sd/- AMIT RAWAL vv JUDGE WP(C).No.8811 OF 2020 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 14.11.2019 FOR THE YEAR 2012-13 ISSUED BY THE 4TH RESPONDENT UNDER SECTION 143 (3) READ WITH SECTION 147 OF THE ACT EXHIBIT P2 THE TRUE COPY OF THE PETITION FOR RECTIFICATION DATED 16.12.2019 SUBMITTED BEFORE THE 4TH RESPONDENT EXHIBIT P3 THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 17.12.2019 FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE PROOF OF E- FILING OF APPEAL EXHIBIT P4 THE TRUE COPY OF THE DEMAND NOTICE DATED 12.02.2020 ISSUED BY THE 4TH RESPONDENT EXHIBIT P5 THE TRUE COPY OF THE LETTER DATED 18.02.2020 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT EXHIBIT P6 THE TRUE COPY OF THE LETTER DATED 25.02.2020 ISSUED BY THE 4TH RESPONDENT EXHIBIT P7 THE TRUE COPY OF THE STAY PETITION DATED 04.03.2020 FILED BEFORE THE 3RD RESPONDENT EXHIBIT P8 THE TRUE COPY OF THE LETTER DATED 04.03.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P9 THE TRUE COPY OF THE LETTER DATED 12.03.2020 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT "