SILPA PROJECTS AND INFRASTRUCTURE (I) PVT LTD V. DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/6692/2014

AI Insights

The case involves Silpa Projects and Infrastructure (I) Pvt Ltd., which filed a writ petition against the Deputy Commissioner of Income Tax, Circle 4(1), Kochi, and the Commissioner of Income Tax (Appeals)-II, challenging an assessment order for the year 2010-11. The petitioner had already filed an appeal and a petition for stay regarding the assessment order, which were pending before the second respondent. Despite this, the third respondent, State Bank of India, proceeded with actions based on the assessment, prompting the petitioner to seek intervention from the High Court to halt these actions until the stay petition was resolved.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 755792 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-03-2014
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; GEORGE MEVADA
• Assessee Lawyers: P K RAVI SANKAR
• Keywords: Income tax assessment; Pending appeal; Stay Petition
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 10TH DAY OF MARCH 2014/19TH PHALGUNA, 1935 WP(C).No. 6692 of 2014 (J) --------------------------- PETITIONER : -------------------------- SILPA PROJECTS AND INFRASTRUCTURE (I) PVT LTD., PARAMARA ROAD, KOCHI-682 018, REPRESENTED BY ITS DIRECTOR. BY ADV. SRI.P.K.RAVISANKAR RESPONDENT(S): ---------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), KOCHI, ERNAKULAM-682 018 2. COMMISSIONER OF INCOME TAX (APPEALS)-II, 6TH FLOOR, KERA BHAVAN, ERNAKULAM, COCHIN-682 011. 3. MANAGER, STATE BANK OF INDIA, LISSIE HOSPITAL BRANCH, ERNAKULAM-682 018. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 BY SRI.GEORGE THOMAS(MEVADA), SC, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.6692/2014 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER OF ASSESSMENT DATED 28/3/2013 FOR THE ASSESSMENT YEAR 2010-11 OF THE PETITIONER ISSUED BY THE 1ST RESPONDENT P2 COPY OF THE MEMORANDUM OF APPEAL DATED 6/4/2013 P3 COPY OF THE LETTER NO.AALCS1733L/CIRCLE 4(1)/2012-13 DATED 17/9/2013 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P4 COPY OF THE REQUEST FOR STAY DATED 27/9/2013 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. P5 COPY OF THE LETTER NO.SPI/1282/2013-14 DATED 27/9/2013 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. P6 COPY OF THE LETTER NO.AALCS1733L/CIRCLE 4(1)/2013-14 DATED 20/2/2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P7 COPY OF THE LETTER NO.SOP/1282/2013-14 DATED 4/3/2014 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. P8 COPY OF THE LETTER NO.AALCS1733L/2013-14/C-4(1)/EKM DATED 6/3/2014 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 6692 of 2014 ~~~~~~~~~~~~~~~~~~~~~ Dated, this the 10th day of March, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the first respondent for the assessment year 2010 - '11, the petitioner has already preferred Ext. P2 appeal along with Ext. P4 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the above proceedings, the 3rd respondent is proceeding with further steps, as borne by Ext. P8 notice, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P4 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. While considering the I.A. for stay, the second respondent shall also consider the amount already satisfied by way of appropriation, pursuant to Ext. P8 notice issued under Section 226 W.P.(C) No. 6692 of 2014 : 2 : (3) of the Income Tax Act. Further proceedings pursuant to Ext. P8 shall be kept in abeyance till such time. Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd "