PRECIOUS HOMES AND PROJECTS INDIA PRIVATE LIMITED V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

WP(C)/18968/2023

AI Insights

The case involves Precious Homes and Projects India Private Limited, which filed a writ petition against the Income Tax Department's assessment and subsequent demand for tax. The petitioner had appealed against the assessment order and filed a stay petition, both of which were pending before the Commissioner of Income Tax (Appeals). Meanwhile, the Deputy Commissioner of Income Tax issued communications threatening to enforce the demand. The petitioner sought the High Court's intervention to expedite the consideration of the stay petition and defer the enforcement of the demand until the appeal was resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748794 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-06-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR; ANJANA
• Keywords: Appeal; Assessment Order; Demand notice; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 12TH DAY OF JUNE 2023 / 22ND JYAISHTA, 1945 WP(C) NO. 18968 OF 2023 PETITIONER/S: PRECIOUS HOMES AND PROJECTS INDIA PRIVATE LIMITED ST. LOUIS COMMERCIAL COMPLEX, THRISSUR CHURCH CIRCLE, THRISSUR-680 001, KERALA REPRESENTED BY ITS DIRECTOR MR. JOE LOUIS, PIN - 680001 BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR ANJANA A. RESPONDENT/S: 1 ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI, PIN - 110001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 110001 3 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), THRISSUR, PIN - 680001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 18968 OF 2023 2 JUDGMENT The writ petition is filed to direct the 2nd 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 Exts.P1 demand notice and P6 communication. 2. The petitioner's case is that aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with P3 stay petition before the 2nd respondent on 25.04.2023. During the pendency of the appeal and stay petition, the 3rd respondent has issued Exts.P4 and P6 communications, threatening to enforce Ext.P1 demand. Hence, the writ petition. 3. Heard; Sri.Anil D.Nair, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Counsel 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 2nd respondent, I WP(C) NO. 18968 OF 2023 3 deem it appropriate to dispose of the writ petition as follows: (i) The 2nd 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 2nd respondent proposes to pass any 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 to Exts.P1, P4 and P6 shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/12.06.23 WP(C) NO. 18968 OF 2023 4 APPENDIX OF WP(C) 18968/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 27.03.2023 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF APPEAL IN FORM 35 DATED 25.04.2023 FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE COMMUNICATION DATED 25.05.2023 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE REPLY LETTER DATED 27.05.2023 FROM THE PETITIONER TO THE 3RD RESPONDENT. Exhibit P6 TRUE COPY OF COMMUNICATION DATED 07.06.2023 ISSUED BY THE 3RD RESPONDENT. "