KERALA KARSHAKA SAHAKARANA FEDERATION LIMITED vs. ADDITIONAL/ JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/14494/2022HC KeralaKLHC01029182202226 April 2022Author: HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the submissions of both parties, was of the opinion that the writ petition could be disposed of with a direction. The Court directed the 1st respondent (Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, New Delhi) to consider and pass orders on the stay petition (Ext.P3) within a period of two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings against the petitioner shall be kept in abeyance until such a decision on the stay petition is taken. The Court did not decide on the merits of the assessment order or the appeal.

What were the facts?

The petitioner, Kerala Karshaka Sahakarana Federation Limited, is aggrieved by an order of assessment for the assessment year 2013-2014, marked as Ext.P1. The petitioner has filed an appeal before the 1st respondent (Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, New Delhi) as Ext.P2, and a petition for stay of proceedings pursuant to the assessment order as Ext.P3. The petitioner apprehends coercive proceedings before the stay petition is considered, leading to the filing of this writ petition before the High Court of Kerala.

What were the issues?

1. Whether the petitioner is entitled to a direction for the consideration of their stay petition (Ext.P3) within a specified timeframe, and for a stay of coercive proceedings until such consideration. Assessee's Contention: The petitioner contends that they are facing the threat of coercive proceedings before their application for stay of the assessment order is considered. They seek a direction from the Court to expedite the consideration of their stay petition and to keep coercive actions in abeyance until a decision is taken on the stay application. Revenue's Contention: The judgment does not record any specific contentions from the respondents. However, the court considered submissions from both the petitioner and the respondents.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.C.No.14494/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. TUESDAY, THE 26TH DAY OF APRIL 2022 / 6TH VAISAKHA, 1944 WP(C) NO. 14494 OF 2022 PETITIONER: KERALA KARSHAKA SAHAKARANA FEDERATION LIMITED, KERA TOWER, WATER WORKS COMPOUND, VELLAYAMBALAM, THIRUVANANTHAPURAM - 695 033 REPRESENTED BY ITS MANAGING DIRECTOR, MR.ASHOK R. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI - 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C.No.14494/2022 2

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2013-2014, petitioner has preferred an appeal before the 1st respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehend coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.

2.

Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

3.

Accordingly, there will be a direction to the 1st respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. ZIYAD RAHMAN A.A. JUDGE DG/26.4.22

W.P.C.No.14494/2022 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 14494/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 25/03/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL IN FORM NO.35 FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT.

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