Vembanad Bottling Company V. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer National E-Assessment Centre, New Delhi and The Principal Chief Commissioner of Income Tax Ayakkar Bhavan, Old Railway Station Road, Kochi and The Income Tax Officer Ward 1 Kottayam, Kottayam and The Commissioner of Income Tax (Appeals) National Faceless Appeal Scheme, New Delhi

WP(C)/19333/2023

AI Insights

The case involves Vembanad Bottling Company, represented by its managing partner, Mr. K.M. Joseph Benoy, who filed a writ petition against the orders and notices issued by various income tax authorities. The petitioner challenged the assessment order and penalty notice, which were issued following a show cause notice. The petitioner had already filed appeals against these orders, which were pending before the competent authority. The court decided not to interfere at this stage, emphasizing the availability of appellate remedies under the Income Tax Act, 1961.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 805550 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-09-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ABRAHAM MARKOS; V MARKOS; ISAAC THOMAS; P G CHANDAPILLAI; ABRAHAM JOSEPH MARKOS; SHARAD KODANTHARA; JOHN VITHAYATHIL; AIBEL SIBY
• Keywords: Appeal; Assessment Order; Income Tax; Penalty notice; Writ petition
• Section: 270A; 148A(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 19333 OF 2023 PETITIONER: VEMBANAD BOTTLING COMPANY WARD NO.20, KALLIDIKKIL BUILDINGS NO.180A, THAZHATHANGADY P.O., KOCHUPALLY, REPRESENTED BY ITS MANAGING PARTNER MR.K.M.JOSEPH BENOY, PIN – 686 005. BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN – 110 001. 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX AYAKKAR BHAVAN, OLD RAILWAY STATION ROAD, KOCHI, PIN – 682 018. 3 THE INCOME TAX OFFICER WARD 1 KOTTAYAM, KOTTAYAM, PIN – 686 001. 4 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL SCHEME, NEW DELHI ., PIN – 110 001. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 19333/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 19333 of 2023 --------------------------------------------------------- Dated this the 29th day of September, 2023. JUDGMENT The present writ petition has been filed impugning Exhibit P3 order and Exhibit P4 notice, against which the petitioner has already filed appeals before the competent authority and the same are pending consideration. 2. The learned counsel for the petitioner submits that the petitioner was granted only two days’ time to file reply to Exhibit P2 show cause notice dated 25.03.2023. Be that as it may, the petitioner has approached the appellate authority under the provisions of the Income Tax Act, 1961. I do not find any ground to keep this writ petition pending before this Court. 3. Therefore, this writ petition is disposed of, with liberty to the petitioner to file stay applications in the pending appeals online and if they are facing any difficulties, they may file the applications before the jurisdictional assessing officer, who will transmit it to the concerned appellate authority. The petitioner may file the application within a period of seven days from today. The interim order granted W.P.(C) No. 19333/2023 : 3 : by this Court on 14.06.2023 shall remain in operation for a period of fifteen days. Writ petition stands finally disposed of. sd/- DINESH KUMAR SINGH, JUDGE. Rv W.P.(C) No. 19333/2023 : 4 : APPENDIX OF WP(C) 19333/2023 PETITIONER EXHIBITS: Exhibit P1 TRUE COPY OF THE ORDER DATED 29.03.2022 ISSUED UNDER SECTION 148A(D) BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 25.03.2023 ISSUED BY THE ASSESSING OFFICER Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.2023 OF THE ASSESSING OFFICER Exhibit P4 TRUE COPY OF THE PENALTY NOTICE DATED 01.05.2023 ISSUED UNDER SECTION 270A BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 22.11.2021 OF THIS HONOURABLE COURT IN W.P. (C) NO.21524 / 2021 Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 15.03.2022 OF THIS HONOURABLE COURT IN W.P. NO.11540 / 2021 Exhibit P7 TRUE COPY OF THE APPEAL DATED 27.04.2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT RESPONDENTS’ EXHIBITS: NIL True Copy PS To Judge. rv "