M/S.KERALA CARS (P) LTD. V. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(2), KOCHI

WP(C)/24946/2013

AI Insights

The case involves M/s. Kerala Cars (P) Ltd., the petitioner, who filed appeals against several assessment orders issued by the Joint Commissioner of Income Tax, Circle-1(2), Kochi, the first respondent. The appeals were for the assessment years 2006-07 to 2010-11. Alongside the appeals, the petitioner filed stay petitions to halt the recovery process based on these assessments. The petitioner was aggrieved by the recovery notices issued during the pendency of these appeals. The court's decision focused on ensuring that the stay petitions were considered before any further action on the recovery notices.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699370 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-10-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; NIVEDITA KAMATH; R SREEJITH
• Keywords: Appeal; Assessment Order; Income Tax; Recovery notice; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY , THE 10TH DAY OF OCTOBER 2013/18TH ASWINA, 1935 WP(C).No. 24946 of 2013 (P) ---------------------------- PETITIONER(S): -------------------------- M/S.KERALA CARS (P) LTD. 508-A, ILLIKKATT BUILDING EDAPPALLY P.O., KOCHI -24 REPRESENTED BY FINANCE MANAGER JOSE JOSEPH BY ADVS.SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH RESPONDENT(S): ---------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(2), KOCHI 682 005. 2. COMMISSIONER OF INCOME TAX (APPEALS - II) ERNAKULAM 682 018 3. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1(2), KOCHI 682 005. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.24946/2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P3 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P4 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010- 2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P5 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2006-07 AGAINST ASSESSMENT ORDER. EXHIBIT P6 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 AGAINST ASSESSMENT ORDER. EXHIBIT P7 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 AGAINST ASSESSMENT ORDER. EXHIBIT P8 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 AGAINST ASSESSMENT ORDER. EXHIBIT P9 : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07 AGAINST ASSESSMENT ORDER. EXHIBIT P10 : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09 AGAINST THE ASSESSMENT ORDER. EXHIBIT P11 : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 AGAINST ASSESSMENT ORDER. EXHIBIT P12 : TRUE COPY OF THE STA Y PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 AGAINST THE ASSESSMENT ORDER. EXHIBIT P13 : TRUE COPY OF THE NOTICE DATED 14.08.2013 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P14 : TRUE COPY OF THE NOTICE DATED 27.09.2013 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 24946 OF 2013 ------------------------------------ Dated this the 10th day of October, 2013 JUDGMENT The petitioner has filed Exts.P5 to P8 appeals against Exts.P1 to P4 orders of assessment. The appeals are accompanied by Exts.P9 to P12 petitions for stay. The petitioner is aggrieved by Exts.P13 and P14 recovery notices served on it in the meanwhile. 2. I direct the second respondent to consider Exts.P9 to P12 petitions for stay with notice to the petitioner within a period of two months. The coercive steps pursuant to Exts.P13 and P14 notices shall be put on hold in the meanwhile. 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 ncd "