NEW YEAR KURIES PRIVATE LIMITED, V. INCOME TAX OFFICER, ASSESSMENT UNIT,

WP(C)/15809/2023

AI Insights

The case involves New Year Kuries Private Limited, which filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning an assessment order. The petitioner sought to prevent the enforcement of the assessment order while an appeal and a stay petition were pending. The primary concern was the lack of action on the stay petition by the second respondent, which had been pending since April 1, 2023. The court's intervention was sought to expedite the decision on the stay petition to prevent any premature enforcement of the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748879 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ALAN DEV; T M SREEDHARAN
• Keywords: Assessment Order; Income Tax; Recovery proceedings; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 15809 OF 2023 PETITIONER: 1 NEW YEAR KURIES PRIVATE LIMITED, KUNNAMKULAM ROAD, KECHERY, TRICHUR REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.MAMBARAMBIL MOHANAN PRASAD,, PIN - 680501 BY ADVS. ALAN PRIYADARSHI DEV T.M.SREEDHARAN (SR.) RESPONDENTS: 1 INCOME TAX OFFICER, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003 SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15809 of 2023 2 JUDGMENT Dated this the 31st day of May, 2023 The writ petition is filed interalia, to direct the respondents 1 and 2 to refrain from proceeding with recovery proceedings pursuant to Ext.P1 assessment order. 2. When the matter was taken up for consideration today, the learned counsel for the petitioner submitted that the petitioner will be satisfied if a direction is issued to the second respondent to consider and dispose of Ext.P3 stay petition, which is filed in Ext.P2 appeal, expeditiously. 3. The petitioner’s case is that, challenging Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the second respondent. Despite Ext.P3 stay petition pending consideration since WPC No.15809 of 2023 3 01.04.2023, the second respondent has not taken action on the same. The petitioner is apprehensive that the respondents may enforce Ext.P1 order. Hence, the writ petition. 4. Heard; Sri.Alan Priyadarshi Dev, the learned counsel appearing for the petitioner and Sri. Jose Joseph, the learned counsel appearing for the respondents. Having considered the pleadings and materials on record and taking note of the submission made by the learned counsel appearing for the petitioner, 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 four months from the date of receipt of a certified WPC No.15809 of 2023 4 copy of this judgment after affording the petitioner an opportunity of being heard. (ii) Needless to mention, if the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. (iii) Until such time as orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Ext.P1 order shall be kept in abeyance. Sd/- C. S. DIAS JUDGE SKP/31-05 WPC No.15809 of 2023 5 APPENDIX OF WP(C) 15809/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT DATED 28.12.2022 EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.01.2023 FILED BEFORE 2ND RESPONDENT EXHIBIT-P3 TRUE COPY OF THE STAY PETITION DATED 01.04.2023 FILED BEFORE THE 2ND RESPONDENT EXHIBIT-P4 TRUE COPY OF STAY APPLICATION FILED BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX, CALICUT DATED 27.01.2023 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "