M/S.VIZHINJAM INTERNATIONAL SEAPORT LIMITED V. UNION OF INDIA

WP(C)/35165/2015

AI Insights

The case involves M/s. Vizhinjam International Seaport Limited, which filed a writ petition against the Union of India and other income tax authorities concerning an assessment order under the Income Tax Act. The petitioner had appealed against the assessment order and filed a stay petition, but recovery actions were being pursued before the stay petition was considered. The court heard arguments from both sides and decided to halt the recovery actions temporarily while the stay petition was being considered.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 722383 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-11-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V PANDALAI
• Assessee Lawyers: C S PRAKASH
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition
• Section: 264

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR FRIDAY , THE 20TH DAY OF NOVEMBER 2015/29TH KARTHIKA, 1937 WP(C).No. 35165 of 2015 (U) ------------------------------------------- PETITIONER(S) : -------------------------- M/S.VIZHINJAM INTERNATIONAL SEAPORT LIMITED, 1ST FLOOR, VIPANCHIKA TOWERS, NEAR GOVERNMENT GUEST HOUSE, THUCAUD P.O., THIRUVANANTHAPURAM- 695 014, REPRESENTED BY ITS MANAGING DIRECTOR & CEO, MR.SURESH BABU A.S. BY ADV. SRI.C.S.AJITH PRAKASH RESPONDENT(S) : ---------------------------- 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY , DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110 004. 2. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KOWDAIR, THIRUVANANTHAPURAM- 695 003. 3. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 1, AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. BY ADV. SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 35165 of 2015 (U) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ----------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2012-13 DATED 20.03.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P2: TRUE COPY OF APPEAL DATED 28.04.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STA Y PETITION DATED 29.05.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF ORDER U/S 264 DATED 31.03.2015 ISSUED BY THE COMMISSIONER OF INCOME TAX. EXHIBIT P5: TRUE COPY OF THE JUDGMENT DATED 12.08.2013 ISSUED BY THE HONOURABLE HIGH COURT OF KERALA. RESPONDENT(S)' EXHIBITS : ------------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 35165 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of November 2015 JUDGMENT Against Ext. P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext. P1 assessment order. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till W.P.(C).NO.35165 OF 2015 2 orders are passed by the 2nd respondent as directed above and communicated to the petitioner. (iii) The petitioner shall produce a copy of the writ petition along with the copy of this judgment before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "