M/S. KANNUR RANGE KALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM V. THE INCOME TAX OFFICER

WP(C)/25050/2013

AI Insights

The case involves M/S. Kannur Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham, now known as Kannur Range Agricultural Products Toddy Tappers Co-operative Society Ltd., which filed a writ petition against the orders of assessment issued by the Income Tax Officer for the assessment years 2008-09 and 2009-10. The petitioner appealed against these orders and filed petitions for stay of recovery of the disputed tax. The petitioner was aggrieved by a notice served during the pendency of the appeals and stay petitions. The court's decision focused on ensuring that the appeals and stay petitions were considered without the pressure of immediate tax recovery actions.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 755830 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-10-2013
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; BOBY SEKHAR; DIVYA RAVINDRAN
• Keywords: Appeal; Coercive Steps; Income tax assessment; Stay of recovery
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 17TH DAY OF OCTOBER 2013/25TH ASWINA, 1935 WP(C).No. 25050 of 2013 (E) ---------------------------- PETITIONER(S): -------------------------- M/S. KANNUR RANGE KALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM (PRESENTLY KNOWN AS KANNUR RANGE AGRICULTURAL PRODUCTS TODDY TAPPERS CO-OPERATIVE SOCIETY LTD.)NO.C.1542 SOUTH BAZAAR, KANNUR 670 002 REPRESENTED BY ITS SECRETARY SRI A.M.RAJESH BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD -1, KANNUR 670 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, NORTH BKLOCK, AYYAKKAR BHAV AN MANNANCHIRA, KOZHIKODE 673 001. 3. THE JOINT COMMISSIONER OF INCOME TAX KANNUR RANGE, AAYAKAR BHAV AN, KUANNOTHUMCHAL KANNUR 670 006. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25050 of 2013 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 25/3/2013 FOR 2008-09 ISSUED BY THE IST RESPONDENT EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 25/3/2013 ISSUED BY THE IST RESPONDENT FOR 2009-10 EXHIBIT P3 COPY OF THE MEMORANDUM OF APPEAL DATED 23/4/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 EXHIBIT P3(A) COPY OF THE STAY PETITION DATED 20/7/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2008-09 EXHIBIT P4 COPY OF THE MEMORANDUM OF APPEAL DATED 23/4/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10 EXHIBIT P4(A) COPY OF STAY PETITION DATED 20/7/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2009-10 EXHIBIT P5 COPY OF THE NOTICE AAAAK 5179P DATED 25/7/2013 ISSUED BY THE IST RESPONDENT EXHIBIT P6 COPY OF THE ORDER DATED 4/10/2013 ISSUED BY THE 3RD RESPONDENT FOR 2008-09 & 2009-10 EXHIBIT P7 COPY OF THE STA Y PETITION DATED 20-7-2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.25050 of 2013 = = = = = = = = = = = == = = = = Dated this the 17th day of October, 2013 J U D G M E N T The petitioner has filed Exts.P3 and P4 appeal against Exts.P1 and P2 orders of assessment under the Income Tax Act, 1961. The appeals are accompanied by Exts.P3(a) and Ext.P7 petitions for stay of recovery of the disputed tax. The petitioner is aggrieved by Ext.P5 notice served on it during the pendency of the appeals and the petitions for stay. 2. I direct the second respondent to consider Exts.P3(a) and P7 petitions with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P5 notice shall be put on hold till orders are passed on Exts.P3(a) and P7 petitions as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm "