THE KERALA STATE HOMEOPATHIC CO OPERATIVE PHARMACY LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/35408/2015HC KeralaKLHC01081243201522 December 2015Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court judgment admitting a writ petition for hearing. It does not contain any findings or decisions by the Tribunal on any issues. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio decidendi, or any operative directions. No issues were expressly left undecided as no decision was made.

What were the facts?

The petitioner, The Kerala State Homeopathic Cooperative Pharmacy Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Assistant Commissioner of Income Tax, Circle 1, Alappuzha. The Union of India and the Commissioner of Income Tax (Appeals) were impleaded as respondents. The specific assessment year(s) and the exact nature of the order or action under challenge, along with the amount in dispute, are not explicitly detailed in the provided text. The procedural history indicates that the writ petition was admitted for hearing on December 22, 2015.

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 or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, name the relevant provisions, or detail the contentions and authorities relied upon by each side.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 35408 of 2015
I.T.A.NO.787/COH/2013

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 A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2015/1ST POUSHA, 1937 WP(C).No. 35408 of 2015 (A) ---------------------------- PETITIONER : ---------------------- THE KERALA STATE HOMEOPATHIC CO OPERATIVE PHARMACY LTD., PATHIRAPPALLY P.O., ALAPPUZHA-688521 REPRESENTED BY ITS MANAGING DIRECTOR. BY ADV. SRI.A.KRISHNAN RESPONDENT(S) : ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, A.N.PURAM, ARATTUKULANGARA COMPLEX ALAPPUZHA-688 011. 2. UNION OF INDIA REPRESENTED BY SECRETARTY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. *ADDL. R3 IMPLEADED ---------------------------------- *ADDL.R3. THE COMMISSIONER OF INCOME TAX (APPEALS) PUBLIC LIBRARY ROAD, LAL BAHADUR SASTHRI ROAD KOTTAYAM – 686 001. *ADDL. R3 IS IMPLEADED AS PER ORDER IN IA NO. 18368/2015 DATED 22/12/2015. BY SR.COUNSEL (TAXES) SRI.P.K.R.MENON BY STANDING COUSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 35408 of 2015 (A) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXHIBIT P1: TRUE COPY OF THE REGISTRATION CERTIFICATE OF 7/1974. EXHIBIT P2: TRUE COPY OF THE RELEVANT PAGES OF THE BYE-LAW OF THE PETITIONER SOCIETY. EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 29.9.2015. EXHIBIT P4: TRUE COPY OF THE ORDER OF INCOME TAX APPELLATE TRIBUNAL, KOCHI BENCH, IN I.T.A.NO.787/COH/2013 DATED 14.8.2014. EXHIBIT P5: TRUE COPY OF THE REGISTRATION CERTIFICATE OF 31.7.1958. EXHIBIT P6: COPY OF THE APPEAL DATED 26.11.2015. EXHIBIT P7: COPY OF THE PETITION FOR STAY DATED 26.11.2015. RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------ //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.35408 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of December 2015

JUDGMENT Against Ext. P3 assessment order under the Income Tax Act, the petitioner has preferred Ext.P6 appeal and Ext.P7 stay petition before the additional 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext. P3 assessment order.

2.

I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

3.

On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The additional 3rd respondent shall consider and pass orders on Ext.P7 stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(c).No.35408 of 2015 : 2 : ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P3 assessment order shall be kept in abeyance till orders are passed by the additional 3rd respondent as directed above and communicated to the petitioner. iii) The petitioner shall produce a copy of this writ petition along with the copy of this judgment, before the additional 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE sm/

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