TRANSFORMERS AND ELECTRICALS KERALA LIMITED V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/7282/2013

AI Insights

The case involves Transformers and Electricals Kerala Limited, which filed a writ petition against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals) concerning a revised assessment order for the assessment year 2007-08. The petitioner had previously contested the original assessment order and sought restoration through appeals, which led to the revised assessment order. Following the issuance of a demand notice based on this revised order, the petitioner filed a stay petition to halt the recovery of the assessed tax, which was still pending at the time of the writ petition. The court's decision focused on ensuring a timely resolution of the stay petition to prevent undue financial burden on the petitioner.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 699570 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: JOSEPH KODIANTHEARA
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 15TH DAY OF MARCH 2013/24TH PHALGUNA 1934 WP(C).No. 7282 of 2013 (I) --------------------------- PETITIONER(S): -------------------------- TRANSFORMERS AND ELECTRICALS KERALA LIMITED, ANGAMALY SOUTH P.O., ERNAKULAM - 683 573 REPRESENTED BY ITS JOINT GENERAL MANAGER (FINANCE & ACCOUNTS)MR. S.V. GANAPATHY IYER. BY SRI.JOSEPH KODIANTHARA,SENIOR ADVOCATE BY ADVS.SRI.V.ABRAHAM MARKOS SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4 (2), RANGE - 4, KOCHI - 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) KOCHI - 682 018. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 7282 of 2013 (I) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1-TRUE COPY OF THE ASSESSMENT ORDER DATED 22/12/2010 ISSUED BY THE IST RESPONDENT. EXHIBIT-P2-TRUE COPY OF THE APPEAL DATED 14/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3-TRUE COPY OF THE ASSESSMENT ORDER DATED 22/12/2011 FOR 2006-2007 PASSED BY THE JOINT COMMISSIONER OF INCOME TAX, KOCHI. EXHIBIT-P4-TRUE COPY OF THE APPEAL DATED 20/01/2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P5-TRUE COPY OF THE ASSESSMENT ORDER DATED 23/12/2009 PASSED BY THE IST RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT-P6-TRUE COPY OF THE APPEAL DATED 14/01/2010 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P7-TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 12/01/2010 PASSED BY THE IST RESPONDENT. EXHIBIT-P8-TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 25/02/2010 PASSED BY THE IST RESPONDENT. EXHIBIT-P9-TRUE COPY OF THE ORDER DATED 31/03/2010 PASSED BY THE 2ND RESPONDENT. EXHIBIT-P10-TRUE COPY OF THE PETITION DATED 20/05/2010 FILED BY THE PETITIONER BEFORE THE COMMISSIIONER OF INCOME TAX (APPEALS)-II, ERNAKULAM. EXHIBIT-P11-TRUE COPY OF THE ASSSSMENT ORDER DATED 30/01/2013 FOR ASSESSMENT YEAR 2007-2008 PASSED BY THE IST RESPONDENT. EXHIBIT-P12-TRUE COPY OF THE APPEAL DATED 18/02/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIIBT-P13-TRUE COPY OF THE ORDER DATED 07/03/2013 PASSED BY THE IST RESPONDENT. EXHIBIT-P14-TRUE COPY OF THE STAY PETITION DATED 13/03/2013 FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS - N I L --------------------------------------- /TRUE COPY/ P.S.TO JUDGE Kss ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.7282 of 2013 ------------------------------------------- Dated this the 15th day of March, 2013 JUDGMENT 1.Heard the learned senior counsel for the petitioner and the learned Government Pleader appearing for the respondents. 2.Petitioner is mainly aggrieved by Ext.P11 revised assessment order pertaining to the assessment year 2007-08. Initially, for the assessment year 2007-08, Ext.P5 assessment order was passed, against which, the petitioner had filed Ext.P6 appeal. On its dismissal, petitioner filed Ext.P10 for its restoration. Subsequently, the revised assessment order evidenced by Ext.P11 was issued and thereupon, the petitioner filed Ext.P12 appeal, which is pending consideration of the second respondent. While so, in view of the demand notice issued following Ext.P11, the petitioner filed Ext.P14 stay petition. Orders are awaited on Ext.P14. It is in these circumstances, this writ petition is filed. WPC.7282/13 2 3.Now, that Ext.P14 stay petition filed by the petitioner seeking stay of recovery of the tax dues for the assessment year 2007- 08 is pending consideration of the second respondent. Therefore, I direct the second respondent to pass orders thereon as expeditiously as possible, at any rate, within a period of four weeks from the date of receipt of a copy of this judgment. In the mean while, recovery of tax due under Ext.P11 will stand stayed. Writ petition is disposed of as above. The petitioner will produce a copy of this judgment along with a copy of the writ petition before the second respondent for compliance. Sd/- ANTONY DOMINIC Judge kkb.15/3. "