M/S.KERALA STATE CIVIL SUPPLIES CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/12428/2017HC KeralaKLHC01060375201707 April 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryThe provided text is an incomplete judgment excerpt and does not contain the final decision of the High Court on the writ petition. Therefore, the result cannot be determined from this text.

What did the High Court hold?

The provided text is an excerpt from a High Court writ petition and does not contain the decision or findings of the Income Tax Appellate Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or any operative directions. No issues were expressly left undecided as the judgment of the Tribunal is not available.

What were the facts?

The petitioner, M/s. Kerala State Civil Supplies Corporation Limited, represented by its Chairman & Managing Director, filed a writ petition before the High Court of Kerala. The respondents are the Assistant Commissioner of Income Tax, Circle 1(2), Kochi, and the Income Tax Appellate Tribunal, Kochi. The writ petition challenges an order or action by the respondent authorities. The specific assessment year(s), the nature of the order/action under challenge, the amount in dispute, and the procedural history leading to this writ petition are not detailed in the provided text.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee (petitioner) or the revenue (respondent). Therefore, it is not possible to frame the questions of law or mixed law and fact, name the provisions they turn on, or detail the contentions and authorities relied upon by each side.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 7TH DAY OF APRIL 2017/17TH CHAITHRA, 1939 WP(C).No. 12428 of 2017 (C) ---------------------------- PETITIONER(S): ------------- M/S.KERALA STATE CIVIL SUPPLIES CORPORATION LIMITED MAVELI BHAVAN, 38/812, GANDHI NAGAR, KOCHI 682 020, REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR MR.A.P.M.MOHAMMED HANISH BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.HARAN THOMAS GEORGE SRI.GOVIND VIJAYAKUMARAN NAIR RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(2), KOCHI 682 018. 2. INCOME TAX APPELLATE TRIBUNAL KENDRIYA BHAVAN, KAKKANAD, KOCHI 682 037. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12428 of 2017 (C) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2016 FOR AY 2010-11 PASSED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER DATED 31.1.2017 PASSED BY THE COMMISSIONER (APPEALS) OF INCOME TAX EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 9.3.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 9.3.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS: NIL ----------------------- // TRUE COPY // P.A TO JUDGE SB K. VINOD CHANDRAN, J. ===================== W.P.(C)No.12428 of 2017 - C ======================== Dated this the 07th day of April, 2017

JUDGMENT Ext.P1 is the assessment order passed against the petitioner for the year 2010-11. Ext.P2 is the Appellate Order passed by the Commissioner (Appeals) of Income Tax. Against which, petitioner filed Ext.P3 appeal, which is accompanied by Ext.P4 stay petition before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P4 stay application and the coercive proceedings be stayed till the disposal of the stay application. The writ petition is disposed of. K. VINOD CHANDRAN, JUDGE SB/10/04/2017 //// P.A to Judge

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