Kerala State Industrial Enterprises Limited V. Union of India and Additional/Joint/Deputy/Asst. Commissioner of Income Tax (Appeals), National Faceless Assessment Centre(NFAC) and Assistant Director of Income Tax, Centralised Processing Centre(CPC) and Principal Commissioner of Income Tax

WP(C)/19216/2022

AI Insights

The case involves Kerala State Industrial Enterprises Limited, a public sector undertaking, which approached the High Court of Kerala seeking relief from the recovery of amounts due under various assessment orders. These orders were under appeal before the appellate authority. The petitioner had not initially filed a stay application along with the appeals. The court, referencing similar cases, directed the income tax department to provide a specific link for the petitioner to upload their stay applications. This procedural directive aims to ensure that the petitioner's financial liabilities are paused while the appeals are being considered, thereby preventing any immediate recovery actions by the tax authorities.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 803376 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-06-2022
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 12463 of 2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: MARY BENJEMIN
• Keywords: Assessment Order; Income Tax; Public sector undertaking; Stay Application
• Section: 245

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944 WP(C) NO. 19216 OF 2022 PETITIONER: KERALA STATE INDUSTRIAL ENTERPRISES LIMITED KSIEL FIRST FLOOR, ST. JOSEPHS PRESS BUILDING, COTTON HILL, TRIVANDRUM, KERALA PIN - 695014, REPRESENTED BY ITS SECRETARY AND GENERAL MANAGER (FINANCE) MR. SHIBU THADEVUS XAVIER. BY ADV MARY BENJEMIN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI - 110001. 2 ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE(NFAC), DELHI – 110001. 3 ASSISTANT DIRECTOR OF INCOME TAX, CENTRALISED PROCESSING CENTRE(CPC), BENGALURU – 560001. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, FIRST FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM, KERALA - 695003. SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19216 OF 2022 2 JUDGMENT The petitioner, a public sector undertaking, has approached this Court apprehending recovery of amounts due under assessment orders in respect of which the petitioner has filed appeals before the appellate authority. The learned standing counsel appearing for the respondent would submit that the petitioner had not preferred any stay application along with the appeal. It is submitted that on the direction of this Court, the department can provide a link for uploading a stay petition. It is submitted that similar directions have been issued by this Court in other cases also. 2. Having regard to the facts and circumstances of the case this writ petition will stand disposed of directing the respondents to provide a link to the petitioner for uploading stay applications in the appeals preferred by it. This shall be done within a period of 2 weeks from the date of receipt of certified copy of this judgment. The petitioner shall file a stay application WP(C) NO. 19216 OF 2022 3 within 10 days from the date of receipt of the link. If such stay applications are filed within the time stipulated above, recovery steps shall be deferred till a decision is taken on the stay applications so filed by the petitioner. Any refund amount due to the petitioner shall also not be adjusted against any outstanding demand till decision is taken on the stay applications as above. This writ petition shall stand disposed of as above. Sd/- GOPINATH P. JUDGE ats WP(C) NO. 19216 OF 2022 4 APPENDIX OF WP(C) 19216/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 10.09. 2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL DATED 13.04.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 28.04.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE APPEAL DATED 24.03.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 22.07.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P6 TRUE COPY OF THE APPEAL DATED 09.04.22 FILED BEFORE THE 2ND RESPONDENT. Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 22.07.2021 ISSUED BY THE 2ND RESPONDENT. Exhibit P8 TRUE COPY OF THE APPEAL DATED 06.04.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 11.01.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit P10 TRUE COPY OF THE APPEAL DATED 09.04.2022 FILED BEFORE THE 2ND RESPONDENT. Exhibit P11 TRUE COPY OF THE REFUND ORDER. Exhibit P12 TRUE COPY OF INTIMATION DATED 12.05.2022 UNDER SECTION 245 OF INCOME TAX ACT ISSUED BY THE 3RD RESPONDENT. Exhibit P13 TRUE COPY OF REPLY DATED 09.06.2022 TO EXHIBIT P12. Exhibit P14 TRUE COPY OF ORDER DATED 06.04.2022 IN WP(C) NO. 12463 OF 2022 OF THIS HONOURABLE COURT. "