Kerala State Financial Enterprises Limited V. Union of India and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi and Assessment Unit, NEAC Mayur Bhawan, Connaught Lane, Barakhamba, New Delhi and Deputy Commissioner of Income Tax Circle 1(1) & TPS, Aayakar Bhavan, Income Tax Office, Shaktantampuran Nagar, Thrissur, Kerala and Principal Commissioner of Income Tax, Aayakar Bhavan, Mananchira, Kozhikode

WP(C)/9016/2023

AI Insights

The case involves Kerala State Financial Enterprises Limited, the petitioner, who has filed a writ petition seeking directions for the disposal of an appeal and a stay application related to an income tax assessment. The petitioner had previously filed an appeal against an assessment order and a stay application with the 2nd respondent, the Commissioner of Income Tax (Appeals), and the 4th respondent, the Deputy Commissioner of Income Tax, was also involved in the proceedings. The court's decision focused on ensuring that the stay application was considered promptly in conjunction with the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 802158 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-04-2023
• Assessment Year: misc
• Laws Referred To: Section 143(3) read with Section 144B of the Act, Section 156 of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S MANU; JOSE JOSEPH
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; K MATHAI; JOSON MANAVALAN THOMAS; PAULOSE ABRAHAM; RAJAKANNAN
• Keywords: Appeal; Income Tax; Stay Application; Writ petition
• Section: 143(3); 144B; 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 10TH DAY OF APRIL 2023 / 20TH CHAITHRA, 1945 WP(C) NO. 9016 OF 2023 PETITIONER: KERALA STATE FINANCIAL ENTERPRISES LIMITED BHADRATHA MUSEUM ROAD, CHEMBUKKAVU, THRISSUR, KERALA, INDIA., REPRESENTED BY ITS SENIOR MANAGER/ LIAISON OFFICER (LEGAL) / - MR. UNNIKRISHANAN M, PIN - 680020 BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI ., PIN - 110004 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI,C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI, PIN - 110001 3 ASSESSMENT UNIT, NEAC MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, DELHI, PIN - 110001 4 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTANTAMPURAN NAGAR, THRISSUR, KERALA, PIN – 680001 WP(C) NO. 9016 OF 2023 2 5 PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 673001 SRI. S. MANU, DSGI. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 9016 OF 2023 3 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.9016 of 2023 -------------------------------------------- Dated this the 10th day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. The petitioner has preferred an appeal before the 2nd respondent. The petitioner has also preferred an application for stay as Ext.P8 before the 4th respondent. The petitioner seeks direction for disposal of the appeal and application for stay. In view of the limited prayer made, this writ petition is disposed of directing the 4th respondent to forward the application for stay submitted by the petitioner to the 2nd respondent and on receipt of the same the 2nd respondent shall consider the application for stay along with the appeal preferred by the petitioner as Ext.P3 and pass orders on the application for stay after hearing the petitioner, at the earliest, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Sd/- T.R.RAVI JUDGE LEK WP(C) NO. 9016 OF 2023 4 APPENDIX OF WP(C) 9016/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 3RD RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT ON 26.12.2022 Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY 3RD RESPONDENT UNDER SECTION 156 OF THE ACT ON 26.12.2022 Exhibit P3 A TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE ASSESSE IN FORM 35 ON 24.01.2023 TO THE NFAC Exhibit P4 A TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT ISSUED WHEN THE APPEAL WAS FILED ONLINE Exhibit P5 A TRUE COPY OF THE LETTER/NOTICE ISSUED BY THE 4TH RESPONDENT ON 10.02.2023 Exhibit P6 A TRUE COPY OF THE PETITION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT ON 28.02.2023 Exhibit P7 TRUE COPY OF THE COVERING LETTER OF STAY PETITION DATED 18.03.2023 FILED BEFORE THE 4TH RESPONDENT. Exhibit P8 TRUE COPY OF THE STAY PETITION DATED 17.03.2023 FILED BEFORE THE 4TH RESPONDENT ADDRESSED TO THE 2ND RESPONDENT. Exhibit P9 THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL, NO. 985520291180323 EVIDENCING THE FILING OF STAY PETITION ALONG WITH THE APPEAL MEMORANDUM AND INTERIM ORDER OF THIS COURT DATED 15.03.223. "