M/S.KERALA STATE BEVERAGES vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/2532/2019HC KeralaKLHC01006745201928 January 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the stay application filed by the petitioner within a period of two months. This consideration is to be done after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order (Ext.P1) shall be kept in abeyance until the disposal of the stay application. The Court did not decide on the merits of the assessment order or the appeal itself, but rather focused on ensuring the procedural aspect of the stay application was addressed promptly and that recovery was stalled pending that decision.

What were the facts?

The petitioner, M/s. Kerala State Beverages (M & M) Corporation Limited, filed a writ petition before the High Court of Kerala. The petition was filed against an assessment order (Ext.P1). Following this, the petitioner had filed an appeal before the Commissioner of Income Tax (Appeals) (2nd respondent) as per Ext.P2, and a stay application (Ext.P3). The assessment order was passed by the Assistant Commissioner of Income Tax (1st respondent). The writ petition sought directions regarding the pending appeal and stay application.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner within a specified period? (Question of procedure/direction) Assessee's Contention: The petitioner sought a direction for the expeditious disposal of their stay application. The petitioner relied on the general principle of timely disposal of quasi-judicial proceedings. Revenue's Contention: No specific arguments were recorded for the revenue in this judgment. The judgment indicates that the court proceeded to pass an order based on the facts presented and the petitioner's request.

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 A.MUHAMED MUSTAQUE MONDAY, THE 28TH DAY OF JANUARY 2019 / 8TH MAGHA, 1940 WP(C).No.2532 of 2019 PETITIONER: M/S.KERALA STATE BEVERAGES (M & M) CORPORATION LIMITED, X BEVCO TOWERS, CONTONMENT HOUSE ROAD, VIKAS CHAVAN P.O., THIRUVANANTHAPURAM-695 010 REPRESENTED BY ITS COMPANY SECRETARY SRI.JOHN JOSEPH, S/O. JOSEPH MATHAI, AGED 51 YEARS, RESIDING AT BTRN B58,NETTAYAM, THIRUVANANTHAPURAM BY ADVS. SRI.ANIL D. NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SMT. NILOOFAR O. NIZAM SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCE 1 (1),TRIVANDRAIM-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM-695 003. OTHER PRESENT: K M V PANDALAI, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.2532/2019 2

J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.2532/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 DATED 28.12.2018 PASSED BY THE FIRST RESPONDENT EXHIBIT P2OF THE APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT EXHIBIT P3OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

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