M/S.VEGETABLE & FRUIT PROMOTION COUNCIL KERALAM V. THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS)

WP(C)/20831/2016

AI Insights

The case involves the Vegetable & Fruit Promotion Council Keralam, which filed a writ petition against the Deputy Commissioner of Income Tax (Exemptions) and the Commissioner of Income Tax (A)-III, seeking to prevent the recovery of tax demands for several assessment years pending the disposal of their appeals. The petitioner argued that the demands were unjust and had already filed stay petitions with the appeals. The court decided not to delve into the merits of the case but instead focused on the procedural aspect, directing the appellate authority to expedite the decision on the stay petitions.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755534 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-06-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; DIVYA RAVINDRAN; V V VARGHESE; ABRAHAM THARAKAN
• Keywords: Income tax assessment; Pending appeals; Stay of demand; Writ of Mandamus
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY , THE 20TH DAY OF JUNE 2016/30TH JYAISHTA, 1938 WP(C).No. 20831 of 2016 (D) -------------------------------------------- PETITIONER(S) : -------------------------- M/S.VEGETABLE & FRUIT PROMOTION COUNCIL KERALAM, MYTHRI BHAVAN, CSEZ P.O., KAKKANAD, KOCHI - 682 037, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SHRI ASHOK KUMAR THEKKAN. BY SRI.T.M.SREEDHARAN (SENIOR ADVOCATE) ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.V.V.V ARGHESE SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), ROOM NO.304, 3RD FLOOR, C.R.BUILDING, I.S. PRESS ROAD, KOCHI - 682 018. 2. THE COMMISSIONER OF INCOME TAX (A)-III, \"POORNIMA\", 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. BY ADV. SRI.JOSE JOSEPH, S.C, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 20831 of 2016 (D) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2016 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2009-2010. P2 TRUE COPY OF ASSESSMENT ORDER DATED 01.03.2016 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2010-2011. P3 TRUE COPY OF ASSESSMENT ORDER DATED 01.03.2016 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2012-2013. P4 TRUE COPY OF ASSESSMENT ORDER DATED 01.03.2016 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST. YEAR 2013-2014. P5 TRUE COPY OF MEMORANDUM OF APPEAL DATED 22.04.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010-2011. P6 TRUE COPY OF MEMORANDUM OF APPEAL DATED 22.04.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2010-2011. P7 TRUE COPY OF MEMORANDUM OF APPEAL DATED 22.04.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2012-2013. P8 TRUE COPY OF MEMORANDUM OF APPEAL DATED 22.04.2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-2014. P9 TRUE COPY OF THE CERTIFICATE OF REGISTRATION NO. CIT/CHN/12A/TECH/193/20001-01 DATED 17.05.2001 GRANTED BY THE COMMISSIONER OF INCOME TAX, COCHIN. P10 TRUE COPY OF NOTICE DATED 12.05.2016 ISSUED BY THE 1ST RESPONDENT. P11 TRUE COPY OF LETTER DATED 25.05.2016 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT REQUESTING TO KEEP THE DEMAND IN ABEYANCE BY HIS POWER U/S.220(6) OF THE ACT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.S.TO JUDGE Msd. A.M. SHAFFIQUE, J. ============= W.P. (C) No. 20831 of 2016 =================== Dated this, the 20th day of June, 2016 J U D G M E N T This writ petition is filed seeking the following reliefs: “(i) To issue a Writ of Mandamus or any other appropriate Writ, Order or direction, directing the 1st respondent to refrain from recovering the demand pursuant to Exts.P1 to P4 Assessment Orders for the Assessment Years 2009-10, 2010- 11, 2012-13 and 2013-14, pending disposal of the appeals Exts.P5 to P8 before the 2nd respondent. (ii) To issue a Writ of Mandamus or any other appropriate Writ, order or direction, directing the 1st respondent not to treat the petitioner as in default by invoking the power u/s 220(6) of the Act, pending disposal of the appeals Exts.P5 to P8 before the 2nd respondent. (iii) To stay the operation of Ext.P10 notice and all proceedings pursuant thereto for recovery of the demand referred to therein, pending disposal of the Writ Petition (Civil).” 2. Learned counsel for the petitioner submits that stay petitions have already been filed along with Exts.P5 to P8 appeals. W.P(C) No.20831/16 -:2:- 3. Having regard to the fact that appeals are pending before the competent authority, the 2nd respondent, I do not think that this Court will be justified in adjudicating on the merits of the contentions urged by the parties. Suffice to observe that the appellate authority will have to consider the stay petitions filed in the matter and take appropriate decision within a specified time. In the result, this writ petition is disposed of as under; (i) The 2nd respondent shall consider the stay petitions filed along with Exts.P5 to P8 appeals and the same shall be disposed of within a period of two months from the date of receipt of a copy of this judgment. (ii) Until such time, the demand made pursuant to Ext.P1 to P4 assessment orders shall be kept pending. Sd/- A.M. SHAFFIQUE, JUDGE Rp20/06/2016 //True Copy// P.S to Judge "