THE MUSLIM PRINTING AND PUBLISHING COMPANY (P) LTD., V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1,

WP(C)/17269/2023

AI Insights

The case involves The Muslim Printing and Publishing Company (P) Ltd., which filed a writ petition against the Assistant Commissioner of Income Tax Central Circle 1 and the Commissioner of Income Tax (Appeals) - IV, along with the State Bank of India, concerning an assessment order for the year 2017-2018. The petitioner had previously filed an appeal and a stay petition against the enforcement of the assessment order, which they feared would be enforced before the stay could be considered. The High Court of Kerala at Ernakulam heard the petition and decided to expedite the consideration of the stay petition by the Commissioner of Income Tax (Appeals) - IV.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748887 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: PREMJIT NAGENDRAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 143(3); 154(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 30TH DAY OF MAY 2023 / 9TH JYAISHTA, 1945 WP(C) NO. 17269 OF 2023 PETITIONER: THE MUSLIM PRINTING AND PUBLISHING COMPANY (P) LTD., CHANDRIKA BUILDING YMCA ROAD, KOZHIKODE, REPRESENTED BY ITS DIRECTOR ABDUL SAMEER P.M, PIN - 673001 BY ADV PREMJIT NAGENDRAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, AAYAKAR BHAVAN, NEW ANNEX BUILDING, MANANCHIRA KOZHIKODE, PIN - 673001 2 COMMISSIONER OF INCOME TAX (APPEALS) - IV, POORNIMA BUILDING, PANAMPILLY NAGAR KOCHI, PIN - 682036 3 STATE BANK OF INDIA, 18BY 521 ORIENT COMMERCIAL COMPLEX DOWNHILL MALLAPPURAM, REPRESENTED BY ITS MANAGER, PIN - 676519 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17269 OF 2023 2 Dated this the 30th day of May, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P2 appeal and Ext.P5 stay petition, expeditiously. 2. The petitioner’s case is that, the first respondent has passed Ext.P1 assessment order in the year 2017- 2018. Aggrieved by Ext.P1, the petitioner has preferred Ext.P2 appeal before the second respondent as early as on 15.01.2020. The first respondent is threatening to enforce Ext.P1 order. The petitioner has filed Ext.P5 stay petition on 27.5.2023. The petitioner apprehends that before the consideration of Ext.P5, the respondents may enforce Ext.P1 order. Hence, the writ petition. 3. Heard;Sri. Premjit Nagendranernakulam, the learned counsel appearing for the petitioner and Sri. Jose Joseph, the counsel appearing for the respondents. 4. Having considered the fact that Exts.P5 stay WP(C) NO. 17269 OF 2023 3 petition is pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:- (i) The second respondent is directed to consider and dispose of Ext.P5 stay petition, in accordance with law and as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state the reasons for the same. (iii) Until such time orders are passed on Ext.P5 stay petition, all further proceedings pursuant to Exts.P1 and P4 shall be kept in abeyance. SD/- rmm30/5/2023 C.S.DIAS, JUDGE WP(C) NO. 17269 OF 2023 4 APPENDIX OF WP(C) 17269/2023 PETITIONER EXHIBITS Exhibit P-1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT NO. ITBA/AST/S/143(3)/2019-20/1023542530 (1) FOR THE ASSESSMENT YEAR 2017-18 DATED 31.12.2019 Exhibit P-2 A TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER (WITHOUT ANNEXURES) BEFORE THE SECOND RESPONDENT DATED 15.01.2020 Exhibit P-3 A TRUE COPY OF THE ORDER OF RECTIFICATION PASSED BY THE FIRST RESPONDENT NO. ITBA/REC/S/154_1/2021- 22/1038491324(1) DATED 06.01.2022 Exhibit P-4 A TRUE COPY OF ORDER NO. ITBA/COM/F/17/2023-24/1053156226(1) DATED 25.05.2023 ISSUED BY THE FIRST RESPONDENT. Exhibit P-5 A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 27.05.2023 "