KERALA STATE BEVERAGES (MANUFACURING AND MARKETING) CORPORATION LTD V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7269/2020

AI Insights

The case involves the Kerala State Beverages (Manufacturing and Marketing) Corporation Ltd, which filed writ petitions against the assessment orders issued by the Income Tax authorities for the assessment years 2017-18 and 2018-19. The petitioner sought an interim stay on the coercive measures threatened by the tax authorities due to pending appeals against these assessment orders. The court consolidated the two petitions and directed the Commissioner of Income Tax (Appeals) to expedite the consideration of the stay petitions.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753794 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-03-2020
• Assessment Year: misc
• Other Referred Cases: ITA No.313 of 2019
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: ANIL NAIR; R SREEJITH; ARYA; GOKULRAJ S P; HARINI S P
• Keywords: Assessment Order; Income Tax; Interim Stay; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 10TH DAY OF MARCH 2020 / 20TH PHALGUNA, 1941 WP(C).No.7269 OF 2020(G) PETITIONER: KERALA STATE BEVERAGES (MANUFACURING AND MARKETING) CORPORATION LTD BEVCO TOWER, CANTONMENT HOUSE ROAD, PALAYAM ,VIKAS BHAVAN.P.O, THIRUVANANTHAPURAM-695033, REPRESENTED BY ITS COMPANY SECRETARY MR.M.JOHN JOSEPH. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT. ARYA ANIL SHRI.GOKULRAJ L. S.P.SRI HARINI RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),THIRUVANANTHAPURAM-695033. 2 COMMISSIONE OF INCOME TAX(APPEALS), THIRUVANANTHAPURAM-695033. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2020, ALONG WITH WP(C).7284/2020(I), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos.7269/2020 & 7284/2020 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 10TH DAY OF MARCH 2020 / 20TH PHALGUNA, 1941 WP(C).No.7284 OF 2020(I) PETITIONER: KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING) CORPORATION LTD BEVCO TOWER, CANTONMENT HOUSE ROAD, PALAYAM, VIKAS BHAVAN, THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS COMPANY SECRETARY MR. MR.JOHN JOSEPH BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT. ARYA ANIL SHRI.GOKULRAJ L. SMT.SRI HARINI S.P. RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), THIRUVANANTHAPURAM-695 033 2 COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM-695 033 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2020, ALONG WITH WP(C).7269/2020(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).Nos.7269/2020 & 7284/2020 3 JUDGMENT This order shall dispose of two writ petitions wherein the petitioner, against the assessment orders dated 05.02.2020 and 27.12.2019, preferred appeals and stay petitions Exts.P2 and P3, which are pending consideration. The learned counsel appearing on behalf of the petitioner submits that the assessment year 2017-18 and 2018-19 are 20% and 30% of demand in terms of the directions of the Office Memorandum. The petitioner’s grievance can be redressed in case an appropriate direction is issued as the threat of the coercive measures is writ large. Heard learned counsel for the parties and noticed the contentions of the counsel and pleadings. The learned counsel for the petitioner submitted that for a particular assessment year an appeal No.ITA 313/19 is filed before the Division Bench of this Court and pending for judgment. But for different assessment year has to avail the remedy of appeal as the orders from time to time are being passed. WP(C).Nos.7269/2020 & 7284/2020 4 Keeping in view such situation, I dispose of this writ petition with a direction to the 2nd respondent to consider the prayer for interim stay in pending appeal within a period of one month from the date of receipt of a copy of this judgment. Till such time, no coercive measures shall be taken. It is made clear that interim stay is only till the disposal of the application for stay. Sd/- AMIT RAWAL nak JUDGE WP(C).Nos.7269/2020 & 7284/2020 5 APPENDIX OF WP(C) 7269/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 05.02.2020. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN ITA NO.313 OF 2019. WP(C).Nos.7269/2020 & 7284/2020 6 APPENDIX OF WP(C) 7284/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019 EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN ITA NO.313 OF 2019 //TRUE COPY// P.A TO JUDGE "