M/S. ELECTRO LINK V. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/18087/2023

AI Insights

The case involves M/S. Electro Link, represented by its managing partner Fida Zain, who filed a writ petition against the Income Tax authorities. The petitioner was aggrieved by an assessment order (Ext P1) and subsequently filed an appeal (Ext P2) and a stay petition (Ext P3) with the second respondent on April 25, 2023. Despite these filings, the third respondent issued a letter (Ext P4) threatening to enforce the assessment order. The petitioner sought the court's intervention to expedite the consideration of the appeal and stay petition and to defer further proceedings based on the assessment order until the stay petition was resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 676169 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-06-2023
• Assessment Year: misc
• Other Referred Cases: WPC No. 11417/23
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 6TH DAY OF JUNE 2023 / 16TH JYAISHTA, 1945 WP(C) NO. 18087 OF 2023 PETITIONER: M/S. ELECTRO LINK 5/356BCD, EASWARAMANGALAM, THAVANOOR, PONNANI, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, FIDA ZAIN, PIN – 679573 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 2, TARIFF BAZAR, TOWN HALL ROAD, TIRUR, MALAPPURAM, PIN – 676101 SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.18087/2023 -:2:- Dated this the 6th day of June,2023 J U D G M E N T The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously and until such time, to defer further proceedings pursuant to Ext P1 assessment order. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal and Ext P3 stay petition before the second respondent on 25.04.2023. Now, the third respondent has issued Ext P4 letter threatening to enforce Ext P1 assessment order. Hence, the writ petition. 3. Heard; Sri. Harisankar V . Menon, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned standing counsel W.P.(C)No.18087/2023 -:3:- appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the second respondent since 25.04.2023, I deem it appropriate to dispose of the writ petition in the following manner: (i) The second respondent is directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant W.P.(C)No.18087/2023 -:4:- to Exts P1 & P4 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/06.06.23 //True copy// P .A.To Judge W.P.(C)No.18087/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 26-03- 2023 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD,. 25-04-2023 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD,. 25-04-2023 EXHIBIT P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 24-05-2023 EXHIBIT P5 COPY OF JUDGMENT IN WPC NO. 11417/23 OF THIS HON'BLE COURT DTD,. 11-04-2023 RESPONDENT’S EXHIBITS: NIL "