M/S.APOLLO TYRES LTD vs. THE DEPUTY COMMISSIONER OF CORPORATE INCOME TAX

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WP(C)/11101/2017HC KeralaKLHC01059048201730 March 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages
AI SummaryRemanded

What did the High Court hold?

As the provided text is a procedural order admitting a writ petition for hearing, it does not contain any findings or decisions by the Tribunal on any substantive issues. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, or the ratio decidendi. There are no operative directions such as remand or deletion mentioned. No issues were expressly left undecided as no issues were decided in the first place.

What were the facts?

This case involves a writ petition filed by M/s. Apollo Tyres Ltd. (the petitioner) against the Deputy Commissioner of Corporate Income Tax, Circle 1(1), Kochi, the Income Tax Appellate Tribunal, Kochi Bench, and the Principal Commissioner of Income Tax, Kochi. The petitioner is represented by its Unit Head-Perambra, Mr. George Oommen. The writ petition was filed seeking admission and was heard on March 30, 2017. The specific assessment years and the exact nature of the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this writ petition is not elaborated upon.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee (Apollo Tyres Ltd.) or the revenue (Deputy Commissioner of Corporate Income Tax and Principal Commissioner of Income Tax). Therefore, it is not possible to frame the questions of law or mixed law and fact, name the relevant provisions of the Income Tax Act, or attribute contentions to each side, including any authorities, circulars, or precedents relied upon. The judgment is silent on these aspects.

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 THURSDAY, THE 30TH DAY OF MARCH 2017/9TH CHAITHRA, 1939 WP(C).No. 11101 of 2017 (K) ------------------------------------------- PETITIONER(S) : ------------------------- M/S. APOLLO TYRES LTD., 3RD FLOOR, AREEKAL MANSION, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI- 682 036, REPRESENTED BY ITS UNIT HEAD-PERAMBRA, MR. GEORGE OOMMEN. BY SRI. JOSEPH MARKOSE (SENIOR ADVOCATE) ADVS. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.HARAN THOMAS GEORGE SRI.GOVIND VIJAYAKUMARAN NAIR RESPONDENT(S) : ---------------------------- 1. THE DEPUTY COMMISSIONER OF CORPORATE INCOME TAX, CIRCLE 1(1), C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682 018. 2. INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH, KAKKANAD, KOCHI- 682 037. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI- 682 018. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 11101 of 2017 (K) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1: TRUE COPY OF MAT COMPUTATION FOR ASSESSMENT YEAR 2012-2013 MADE BY THE PETITIONER UNDER SECTION 115JB. EXHIBIT P2: TRUE COPY OF P&L ACCOUNT AND SCHEDULES FORMING PART OF ANNUAL ACCOUNTS. EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 25.01.2017 PASSED BY THE 1ST RESPONDENT. EXHIBIT P4: TRUE COPY OF THE APPEAL MEMORANDUM DATED 02.02.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5: TRUE COPY OF STAY PETITION DATED 08.02.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6: TRUE COPY OF JUDGMENT DATED 07.03.2017 PASSED BY THIS HONOURABLE COURT IN W.P(C).NO. 7517 OF 2017 FILED BY THE PETITIONER. EXHIBIT P7: TRUE COPY OF CIRCULAR OF CBDT DATED 29TH FEBRUARY 2016 EXHIBIT P8: TRUE COPY OF ORDER DATED 24TH MARCH 2017 PASSED BY THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 11101 of 2017 K - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of March, 2017

J U D G M E N T

The petitioner is aggrieved with Ext.P8 which directed deposit of Rs.15 crores out of the outstanding demand of Rs.66crores, which would come to about 25% of the total demand. The learned Senior Counsel appearing for the petitioner submits that the petitioner would pay Rs.10 crores on tomorrow, the last date of the financial year and in such circumstances, the appeal be directed to be disposed of and recovery be kept in abeyance.

2.

Considering the very fair submission made by, the learned Senior Counsel it is directed that the petitioner if making the deposit of Rs. 10 crores on or before 31.03.2017

WPC.No. 11101/2017 : 2 : necessarily the appeal shall be disposed of and the recovery shall be kept in abeyance till such disposal of the appeal. Writ petition is disposed of. (K. VINOD CHANDRAN, JUDGE) jma

//// P.A to Judge

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