THE PLANTATION CORPORATION OF KERALA LTD V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7765/2012

AI Insights

The case involves the Plantation Corporation of Kerala Ltd., a government company, which filed a writ petition against the assessment orders issued by the Assistant Commissioner of Income Tax, Circle-1, Kottayam, for the assessment years 2004-05 and 2005-06. The corporation was aggrieved by the assessments and had filed appeals and stay petitions, which were pending before the Commissioner of Income Tax (Appeals-IV), Kochi. Concerned about potential revenue recovery actions, the corporation approached the High Court of Kerala. The court, acknowledging the pendency of the appeals and stay petitions, directed the Commissioner of Income Tax (Appeals-IV) to resolve these matters promptly and stayed any recovery actions in the meantime.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 755944 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-03-2012
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAMESH JOHN
• Keywords: Appeal Pending; Income tax assessment; Revenue recovery; Stay Petition
• Section: 147; 143(3); 143(2); 143(1); 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 28TH DAY OF MARCH 2012/8TH CHAITHRA 1934 WP(C).No. 7765 of 2012 (U) -------------------------- PETITIONER: ----------- THE PLANTATION CORPORATION OF KERALA LTD., AGED 52 YEARS, MUTTAMBALAM P.O. KOTTAYAM 686004 REPRESENTED BY ITS MANAGING DIRECTOR MR.K.SUBAIRKHAN BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, PUBLIC LIBRARY BUILDING, SASTHRI ROAD KOTTAYAM-686001 2. THE COMMISSIONER OF INCOME TAX (APPEALS-IV), KERA BHAVAN,SRVHS ROAD,KOCHI-686 011 BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03- 2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DST WP(C).No. 7765 of 2012 (U) -------------------------- APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 A COPY OF THE PROCEEDINS UNDER SECTION 143(1) DATED 13.12.2005 OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P2 A COPY OF THE LETTER DATD 16.5.2011 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P3 A COPY OF THE OBJECTION DATD 21.5.2011 FILED BY THE PETITIONER. EXT.P4 A COPY OF THE PRELIMINARY ORDER DATED 9.6.2011 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P5 A COPY OF THE NOTICE DATE 9.5.2011 UNDER SECTION 143(2) OF THE ACT ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P6 A COPY OF THE OBJECTION DATED 29.6.2011 FILED BY THE PETITIONER TO THE PRELIMINARY ORDER PASSED BY THE COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P7 A COPY OF THE ORDER OF ASSESSMENT DATED 30.12.2011 PASSED BY THE COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT FOR ASSESSMENT YEAR 2004-05 EXT.P8 A COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL ATED 17.1.2012 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI. EXT.P9 A COPY OF THE PETITION DATED 21.1.2012 FILED UNDER SECTION 220(6)OF THE ACT BEFOE THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P10 A COPY OF THE PROCEEDINS DATED 16.3.2012 OF COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM REJECTING EXT.P9 APPLICATION. EXT.P11 A COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED 21.3.2012 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI. EXT.P12 A COPY OF THE ORDER OF INCOME TAX APPELLATE TRIBUNAL, COHIN BENCH DATED 6.5.2010 FOR THE ASSESSMENT YEAR 2005.2006. EXT.P13 A COPY OF THE ORDER OF ASSISTANT ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM DATED 30.12.2011 PASSED UNDER 143(3) OF THE ACT FOR ASSESSMENT YEAR 2005-2006. (CONT..) WP(C).No. 7765 of 2012 (U) -------------------------- EXT.P14 A COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI DATED 31.1.2012 FOR THE ASSESSMENT YEAR 2005-06. EXT.P15 A COPY OF THE APPLICATION DATED 21.01.2012 FILED UNDER SECTION 220(6) OF THE ACT BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P16 A COPY OF THE PROCEEDINGS DATED 16.3.2012 OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM. EXT.P17 A COPY OF THE STAY PETITION DATED 21.3.2012 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)IV, KOCHI. RESPONDENTS' EXHIBITS :NIL // TRUE COPY// P.A. TO JUDGE DST ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.7765 OF 2012(U) -------------------------------------------------- Dated this the 28th day of March, 2012 J U D G M E N T Petitioner is a Government Company. They are aggrieved by Exts.P7 and P13 assessment orders for the years 2004-05 and 2005-06. Aggrieved by these assessment orders they have filed Exts.P8 and P14 appeals accompanied by Exts.P11 and P17 stay petitions. Appeals and stay petitions are pending before the 2nd respondent. In the meanwhile apprehending revenue recovery steps they have approached this court by filing this writ petition. 2. I heard the standing counsel appearing for the respondent in this matter. Taking note of the pendency of the appeals and stay petitions before the 2nd respondent I direct the 2nd respondent to pass orders on Exts.P11 and P17 stay petitions filed by the petitioner along with Exts.P8 and P14 appeals. This the 2nd respondent shall do with notice to the petitioner and as expeditiously as possible and at any rate within WPC.No.7765 /2012 :2 : 8 weeks of production of a copy of the judgment. Writ Petition is disposed of as above. Petitioner may produce a copy of the judgment along with a copy of the writ petition before the first respondent for compliance. In the meanwhile steps for recovery of tax due under the assessment orders will stand stayed (ANTONY DOMINIC) JUDGE vi/ "