LAKSHADWEEP DEVELOPMENT CORPORATION. vs. THE INCOME TAX OFFICER,

WP(C)/2998/2017HC KeralaKLHC01050945201708 March 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN5 pages

AI SummaryNot Recorded

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the operative part of the High Court's judgment, nor does it detail the findings or reasoning of the court. Therefore, what the High Court decided, the reasoning that led to it, the ratio decidendi, and any operative directions are not ascertainable from this text. The judgment does not record any specific findings on the issues raised or the arguments presented by the parties. Consequently, no issue was expressly left undecided as the outcome of the writ petition is not presented.

What were the facts?

The petitioner, Lakshadweep Development Corporation, filed a writ petition before the High Court of Kerala challenging an order passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order is the subject of the challenge. The petitioner is represented by its authorized signatory, a Financial Consultant. The respondents include the Income Tax Officer, the Commissioner of Income Tax (Appeals), the Additional Commissioner of Income Tax, and the Income Tax Appellate Tribunal itself. The writ petition was heard on March 8, 2017.

What were the issues?

The primary issue before the High Court was whether the Income Tax Appellate Tribunal's order was legally sustainable. The writ petition was filed to challenge this order. The petitioner, Lakshadweep Development Corporation, sought relief from the High Court. The respondents, being the revenue authorities, would have defended the ITAT's order. The specific grounds of challenge and the arguments presented by both sides, including any reliance on specific provisions of the Income Tax Act or case law, are not detailed in the provided text. The judgment does not record specific arguments made by either the petitioner or the revenue.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 2998 of 2017

WP(C) NO.41512/2016

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 8TH DAY OF MARCH 2017/17TH PHALGUNA, 1938 WP(C).No. 2998 of 2017 (Y) --------------------------- PETITIONER(S): ------------- LAKSHADWEEP DEVELOPMENT CORPORATION, 27/1038B, PANAMPILLY NAGER, ERNAKULAM,KOCHI.682036, REPRESENTED BY ITS AUTHORISED SIGNATORY, LIJO JOHNSON, FINANCIAL CONSULTANT. BY ADV. SRI.MANU.S, SC RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER, WARD 1(4), CORPORATE RANGE-1, 5TH FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, 1ST FLOOR, "POORNIMA”, 28/243, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI.36. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX, C.R BUILDING, I.S.PRESS ROAD, KOCHI. 4. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KENDRIYA BHAVAN, KAKKANAD, KOCHI.37, REPRESENTED BY THE ASST. REGISTRAR. R1-4 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: EL WP(C).No. 2998 of 2017 (Y) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.1.2014 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2015 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER DATED 23.2.2016 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 19.3.2014 FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(A) TRUE COPY OF THE APPEAL DATED 16.4.2015 FOR THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(B) TRUE COPY OF THE APPEAL DATED 22.3.2016 FOR THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE SAID FIRST APPELLATE ORDER DATED 24.11.2016 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P3(A) TRUE COPY OF THE FIRST APPELLATE ORDER DATED 24.11.2016 PASSED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4(A) TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P4(B) TRUE COPY OF THE NOTICE DATED 22.12.2016 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P5 TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P5(A) TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P5(B) TRUE COPY OF THE CHALLAN EVIDENCING PAYMENT OF TAX BY THE PETITIONER PRIOR TO FILING OF 2ND APPEAL FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P6 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT WITH RESPECT OF THE ASSESSMENT YEAR 2011-12. EL WP(C).No. 2998 of 2017 (Y) -------------------------- EXHIBIT P6(A) TRUE COPY OF THE PETITION FOR STAY FILED ALONG WITH EXHIBIT P6. EXHIBIT P7 TRUE COPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT WITH RESPECT OF THE ASSESSMENT YEAR 2012-13. EXHIBIT P7(A) TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE EXHIBIT P7 APPEAL. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THIS HON'BLE COURT IN WP(C) NO.41512/2016. RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE EL K. VINOD CHANDRAN, J. ===================== W.P.(C)No.2998 of 2017 - Y ========================= Dated this the 08th day of March, 2017

J U D G M E N T The petitioner is concerned with the recovery effected when the appeals at Ext.P6 and P7 are pending before the 4th respondent. It is also submitted that Exts.P6(a) and P7(a) application for stay also have been filed.

The learned Counsel appearing for the petitioner submits that there is no Tribunal sitting as of now. The learned Senior Counsel appearing for the Department submits that there is a sitting of the Tribunal, commencing in the next week for two weeks. In such circumstance, the Tribunal would take up the stay petitions in the above appeals ie; Exts.P6(a) and P7(a) and consider it on 15.03.2017. Both the parties shall co-operate and ensure that their representatives are present before the Tribunal on that date. The recovery shall stand stayed till orders are passed in the stay petitions at Exts.P6(a)

2 W.P.(C)No.2998/2017 and P7(a) and on such orders are being passed, the recovery shall be governed by such orders. The writ petition would stand disposed of with the above observations.

K. VINOD CHANDRAN, JUDGE SB/08/03/2017 //// P.A to Judge

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