SREEVALSOM RESIDENCY V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/5905/2020

AI Insights

The case involves M/s Sreevalsom Residency, represented by its partner Shri Arun Raj Pillai, who filed a writ petition against the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) - III. The petitioner challenged the assessment orders for the assessment years 2012-13, 2013-14, and 2014-15, issued by the Assistant Commissioner of Income Tax. The petitioner sought a stay on the recovery proceedings pending the appeal against these orders. The court referenced a similar case, W.A No.1536 of 2019, where a stay of recovery proceedings was granted during the pendency of the appeal. The Standing Counsel for the respondents acknowledged the similarity of the facts with the cited case.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753937 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-02-2020
• Assessment Year: misc
• Other Referred Cases: Mavilayi Service Co-operative Bank Ltd v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287]
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S MUHAMMED HANEEF; M H ASIF ALI; SHAIMA VAHAB
• Keywords: Appeal; Assessment Order; Income Tax; Stay of Recovery Proceedings
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5905 OF 2020(K) PETITIONER: M/s SREEVALSOM RESIDENCY, 103A, 103B, 103C, MC ROAD, KALADY, ERNAKULAM - 686 574, REPRESENTED BY ITS PARTNER, SHRI. ARUN RAJ PILLAI BY ADVS. SRI.S.MUHAMMED HANEEF SRI.M.H.ASIF ALI SMT.SHAIMA VAHAB RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM - 691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) - III 28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN - 682 036 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.5905/2020(K) 2 JUDGMENT Dated this the 28th day of February, 2020 Heard Sri. S.Muhammed Haneef, the learned counsel for the petitioner and Sri. Jose Joseph, the learned Standing Counsel for respondents. 2. Petitioner refers to and relies on judgment dated 01.07.2019 in W.A No.1536 of 2019 and connected cases to contend that the Division Bench directed disposal of appeal and granted stay of recovery proceedings during the pendency of the appeal. 3. The learned Standing Counsel admits that the facts of the case are substantially same and similar to the facts noted by the Division Bench in W.A. No.1536 of 2019, hence can be followed. Hence, the writ petition is disposed of directing the Commissioner of Income Tax (Appeals)/ 2nd respondent to consider and dispose of the statutory appeal filed by the petitioner herein at the earliest taking note of the Full Bench decision reported in The WP(C).No.5905/2020(K) 3 Mavilayi Service Co-operative Bank Ltd, v. The Commissioner of Income Tax, Calicut [2019 (2) KHC 287] and to keep in abeyance recovery proceedings and collection of tax assessed, pending disposal of such appeal. Sd/- S.V. BHATTI JUDGE SR WP(C).No.5905/2020(K) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY - 2012-13 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY - 2013-14 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT FOR AY - 2014-15 ALONG WITH DEMAND NOTICE & COMPUTATION OF INCOME EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.01.2020 FOR AY - 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.01.2020 FOR AY - 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.01.2020 FOR AY -2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2012-13 EXHIBIT P8 TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2013-14 EXHIBIT P9 TRUE COPY OF THE STAY PETITION DATED 01.02.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY - 2014-15 SR //True Copy// PA to Judge "