RAVENBECK SECURITY INDIA LIMITED, V. DEPUTY COMMISSIONER,

WP(C)/16823/2024

AI Insights

The case involves Ravenbeck Security India Limited, which faced income tax assessments for the years 2019-2020 to 2022-2023 following a survey by the Income Tax Department. The petitioner challenged the assessment orders (Ext.P1 series) by filing appeals (Ext.P2 series) and stay petitions (Ext.P3 series) with the Commissioner of Income Tax (Appeals). While these appeals and petitions were pending, the Deputy Commissioner initiated recovery actions based on the assessment orders. The petitioner sought judicial intervention to halt these recovery actions until the appeals and stay petitions were resolved.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 744786 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-05-2024
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 9702/2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K S NAIR; G REMADEVI; HARIMA; DHEERAJ SASIDHARAN; RAJATH NATH; SREE HARIDEV
• Keywords: Income tax assessment; Recovery proceedings; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FRIDAY, THE 3RD DAY OF MAY 2024 / 13TH VAISAKHA, 1946 WP(C) NO. 16823 OF 2024 PETITIONER: RAVENBECK SECURITY INDIA LIMITED, RAVENBECK HOUSE, SUBASH CHANDRA BOSE ROAD CHETTICHIRA, VYTTILA ERNAKULAM, REPRESENTED BY ITS DIRECTOR SRI. RAVEENDRAN MRITHINJAYAN, PIN - 682019 BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN DHEERAJ SASIDHARAN RAJATH R NATH SREE HARIDEV RESPONDENTS: 1 DEPUTY COMMISSIONER, OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 SRI.JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 16823 of 2024 2 JUDGMENT Dated this the 3rd day of May, 2024 The Income T ax Department has initiated proceedings against the petitioner for the assessment years 2019-2020 to 2022-2023 based on the survey conducted by it in the business premises of the petitioner. Thereafter, Exts.P1 to P1(c) assessment orders were passed. Challenging Ext.P1 series, the petitioner preferred Ext.P2 series appeals before the 2nd respondent. The petitioner has also moved Ext.P3 series stay petitions. Exts.P2 and P3 series are pending before the 2nd respondent. The grievance of the petitioner is that, in the meanwhile, the 1st respondent is initiating steps for recovery of demand as per the demand notice in Exts.P1 series orders. The limited prayer of the petitioner is to give a direction to the 2nd respondent to consider and dispose of Ext.P2 series appeals and Ext.P3 series stay petitions. 2. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of with a direction to the 2nd respondent to consider Ext.P3 series stay petitions and pass W.P.(C).No. 16823 of 2024 3 orders within a period of two months from today. Till then, the recovery proceedings against the petitioner for recovery of the amount confirmed by Ext.P1 series orders shall be kept in abeyance. Sd/- DR. KAUSER EDAPPAGATH SK JUDGE W.P.(C).No. 16823 of 2024 4 APPENDIX OF WP(C) 16823/2024 PETITIONER EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER DATED 13-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 12-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 15-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 12-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2022-23 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 13-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1 Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 12-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(A) Exhibit P2(b) COPY OF APPEAL MEMORANDUM DATED 13-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(B) Exhibit P2(c) COPY OF APPEAL MEMORANDUM DATED 12-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(C) Exhibit P3 COPY OF THE STAY PETITION DATED 13-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL Exhibit P3(a) COPY OF THE STAY PETITION DATED 12-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(A) APPEAL Exhibit P3(b) COPY OF THE STAY PETITION DATED 13-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(B) APPEAL Exhibit P3(c) COPY OF THE STAY PETITION DATED 12-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(C) APPEAL Exhibit P4 COPY OF THE JUDGMENT DATED 12-03-2024 PASSED BY THE HON'BLE HIGH COURT IN WP© NO. 9702/2024 "