THE KERALA STATE HOMEOPATHIC CO OPERATIVE PHARMACY LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/35408/2015

AI Insights

The case involves the Kerala State Homeopathic Cooperative Pharmacy Ltd., which challenged an assessment order under the Income Tax Act. The petitioner had filed an appeal and a stay petition against the assessment order, which confirmed certain tax liabilities. Before the stay petition was considered, recovery actions were initiated based on the assessment order. The petitioner sought relief from the High Court to halt these recovery actions until the stay petition was addressed. The court heard arguments from both the petitioner's counsel and the government's counsel and decided to temporarily halt the recovery actions and expedite the consideration of the stay petition.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 758801 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K R MENON; JOSE JOSEPH
• Assessee Lawyers: A KRISHNAN
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2015/1ST POUSHA, 1937 WP(C).No. 35408 of 2015 (A) ---------------------------- PETITIONER : ---------------------- THE KERALA STATE HOMEOPATHIC CO OPERATIVE PHARMACY LTD., PATHIRAPPALLY P.O., ALAPPUZHA-688521 REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.A.KRISHNAN RESPONDENT(S) : ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, A.N.PURAM, ARATTUKULANGARA COMPLEX ALAPPUZHA-688 011. 2. UNION OF INDIA REPRESENTED BY SECRETARTY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. *ADDL. R3 IMPLEADED ---------------------------------- *ADDL.R3. THE COMMISSIONER OF INCOME TAX (APPEALS) PUBLIC LIBRARY ROAD, LAL BAHADUR SASTHRI ROAD KOTTAYAM – 686 001. *ADDL. R3 IS IMPLEADED AS PER ORDER IN IA NO. 18368/2015 DATED 22/12/2015. BY SR.COUNSEL (TAXES) SRI.P.K.R.MENON BY STANDING COUSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 35408 of 2015 (A) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXHIBIT P1: TRUE COPY OF THE REGISTRATION CERTIFICATE OF 7/1974. EXHIBIT P2: TRUE COPY OF THE RELEVANT PAGES OF THE BYE-LAW OF THE PETITIONER SOCIETY. EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 29.9.2015. EXHIBIT P4: TRUE COPY OF THE ORDER OF INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH, IN I.T.A.NO.787/COH/2013 DATED 14.8.2014. EXHIBIT P5: TRUE COPY OF THE REGISTRATION CERTIFICATE OF 31.7.1958. EXHIBIT P6: COPY OF THE APPEAL DATED 26.11.2015. EXHIBIT P7: COPY OF THE PETITION FOR STAY DATED 26.11.2015. RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------ //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.35408 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of December 2015 JUDGMENT Against Ext. P3 assessment order under the Income Tax Act, the petitioner has preferred Ext.P6 appeal and Ext.P7 stay petition before the additional 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext. P3 assessment order. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The additional 3rd respondent shall consider and pass orders on Ext.P7 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(c).No.35408 of 2015 : 2 : ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P3 assessment order shall be kept in abeyance till orders are passed by the additional 3rd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of this writ petition along with the copy of this judgment, before the additional 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "