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

WP(C)/7517/2017HC KeralaKLHC01055464201707 March 2017Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is a cause list entry for a writ petition and does not contain the judgment of the Tribunal. Therefore, it is not possible to determine what the Tribunal decided, the reasoning that led to its decision, the ratio decidendi, or any operative directions. No issues were expressly left undecided as the judgment itself is not present.

What were the facts?

The petitioner, M/s. Apollo Tyres Ltd., represented by its Unit Head, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by 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, are also listed as respondents. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is not detailed.

What were the issues?

The provided text is the cause list entry for a writ petition and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of the assessee or the revenue. Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each party, including any authorities, circulars, or precedents relied upon, are not available from this text.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOCHI BENCH, KENDRIYA BHAVAN,

DATED 25.01.2017 PASSED BY THE 1ST RESPONDENT.

EXHIBIT P3OF THE APPEAL MEMORANDUM DATED 02.02.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P4OF STAY PETITION DATED 08.02.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5OF THE COMMUNICATION DATED 15.02.2017 RECEIVED FROM THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS ----------------------- NIL //// P.S.TO JUDGE Msv/

K. VINOD CHANDRAN, J. ===================== W.P.(C)No.7517 of 2017 - L ========================= Dated this the 07th day of March, 2017 J U D G M E N T Ext.P2 is the assessment order passed against the petitioner for the assessment year 2012-13. Against which, the 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, consider and dispose of Ext.P4 stay application within a period of two months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter

2 W.P.(C)No.7517/2017 thereafter. The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.

K. VINOD CHANDRAN, JUDGE SB/07/03/2017 //// P.A to Judge

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