VEGETABLE AND FRUIT PROMOTION COUNCIL V. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)

WP(C)/7842/2019

AI Insights

The case involves the Vegetable and Fruit Promotion Council, Keralam, which filed a writ petition against the Deputy Commissioner of Income Tax (Exemptions) and the Commissioner of Income Tax (Appeals)-III, challenging assessment orders for the assessment years 2011-12 and 2016-17. The petitioner had previously filed appeals and stay applications regarding these assessments. The court's decision focused on the procedural aspect of ensuring that the stay applications were addressed promptly, thereby halting any recovery proceedings until a decision on the stays was made.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754821 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES; CHRISTOPHER ABRAHAM
• Assessee Lawyers: T M SREEDHARAN; DIVYA RAVINDRAN; NISHA JOHN; R BHASKARA KRISHNAN; V P NARAYANAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Application
• Section: 147; 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7842 of 2019 PETITIONER: VEGETABLE AND FRUIT PROMOTION COUNCIL, KERALAM, MYTHRI BHAVAN, CSEZ-P.O., NEAR DOORADARSHAN KENDRA, KAKKANAD,KOCHI-682 037-RERPESENTED BY ITS CHIEF EXECUTIVE OFFICER, SHRI SAJI JOHN BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) 2ND FLOOR,SAN JUAN TOWERS, I.S.PRESS ROAD, KOCHI-682 018 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. SMT. THUSHARA JAMES, GOVERNMENT PLEADER SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7842 of 2019 -2- JUDGMENT The petitioner, impugning Exts. P1, P3 and P5 assessment orders filed appeals for the amenment years 2011 to 2012 and 2016 to 2017. Exts. P2, P4 and P6 are the appeals pending before the second respondent. The petitioner also moved stay applications. There shall be a direction to the second respondent to dispose the stay applications produced as Exts. P9 to P12 within a period of two months. Till then, recovery proceedings shall be stayed. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE akv JUDGE WP(C).No. 7842 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 25.3.2014 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 21.4.2014 FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 17.12.2018 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED 11.3.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2011-12 EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 26.12.2018 PASSED, U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2016-17 EXHIBIT P6 TRUE COPY OF MEMORANDUM OD APPEAL DATED 16.1.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2016- 17 EXHIBIT P7 TRUE COPY OF NOTICE DATED 20.2.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASST.YEAR 2011-12 EXHIBIT P8 TRUE COPY OF NOTICE DATED 20.2.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2016-17 EXHIBIT P9 TRUE COPY OF STAY PETITION DATED 11.3.2019 SUBMITTED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASST.YEAR 2011-12 WP(C).No. 7842 of 2019 -4- EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 6.3.2019 SUBMITTED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2016-17 EXHIBIT P11 TRUE COPY OF STAY PETITION DATED 11.3.2019 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2011-12 EXHIBIT P12 TRUE COPY OF STAY PETITION DATED 6.3.2019 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER FOR THE ASST. YEAR 2016-17 RESPONDENT'S/S EXHIBITS:NIL. //TRUE COPY// CA TO JUDGE "