M/S. CANON GRANITES PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/35301/2018HC KeralaKLHC01081146201830 October 2018Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its order dated October 30, 2018, disposed of the writ petition. The Court noted that the Commissioner of Income Tax (Appeals) had passed a common order of stay on September 18, 2018. The Court did not delve into the merits of the appeal or the validity of the stay order itself. Instead, the Court directed that the appeal before the Commissioner of Income Tax (Appeals) should be disposed of expeditiously. The operative direction was to ensure a speedy resolution of the appeal, implying that the interim relief of stay would be subject to the final outcome of the appeal. No specific finding was made on the legality of a common stay order for multiple assessment years.

What were the facts?

The assessee, M/s. Canon Granites Pvt Ltd, filed a writ petition before the High Court of Kerala challenging an order passed by the Assistant Commissioner of Income Tax. The assessment years involved are not explicitly stated but appear to be related to assessment proceedings initiated following a CBI investigation. The petitioner had filed an appeal before the Commissioner of Income Tax (Appeals) and sought a stay on the demand. The Commissioner of Income Tax (Appeals) passed a common order of stay on September 18, 2018. The writ petition was filed on October 30, 2018, alongside other related writ petitions.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) erred in passing a common order of stay for assessment years 2013-14 and 2014-15, considering the distinct nature of the proceedings for each year? Assessee's Contention: The assessee argued that the Commissioner of Income Tax (Appeals) had the power to grant a stay, and the order passed was a common order of stay. The assessee relied on the fact that the Commissioner had granted the stay. The assessee also presented revised affidavits of a lorry driver and summary of arguments. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the issues raised by the assessee in the writ petition.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 35301 of 2018
W.P.(C)Nos.35228/2018

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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 30TH DAY OF OCTOBER 2018 / 8TH KARTHIKA, 1940 PETITIONER: M/S. CANON GRANITES PVT LTD MUNICIPAL BUILDING ROUND SOUTH THRISSUR 680001 REPRESENTED BY ITS MANAGING DIRECTOR MR.JOSE K. FRANCIS BY ADVS. SRI.RAMESH CHERIAN JOHN SRI.JOSEPH MARKOSE (SR.) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) AAYAKKAR BHAVAN SHAKTHAN THAMPURAN NAGAR THRISSUR-680001 2 THE COMMISSIONER OF INCOME TAX(APPEALS), O/O OF THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR-680001. ADV.SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.10.2018 ALONG WITH W.P.(C)Nos.35228/2018 AND 35229/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE FIR FILED ON 19.3.2014 BY THE CBI. EXHIBIT P2OF THE RELEVANT PAGES OF THE FINAL REPORT FILED BY U/S. 173 CR.PC ON COMPLETION OF INVESTIGATION. EXHIBIT P3OF THE ORDER OF ASSESSMENT DATED 30.3.2016 PASSED BY THE 1ST RESPONDENT U/S. 143(3) OF THE ACT. EXHIBIT P4OF FORM OF APPEAL AND THE GROUNDS OF APPEAL. EXHIBIT P5OF ADDITIONAL GERUNDS OF APPEAL. EXHIBIT P6OF PETITION FOR STAY DATED 29.4.2016. EXHIBIT P7OF COMMON NOTICE DATED 8.3.2018 FOR A/YS 2013-14 AND 2014-15. EXHIBIT P8OF THE JUDGMENT IN WP(C0 NO.9719 OF 2018. EXHIBIT P9OF POSTING NOTICE DATED 14.9.2018. EXHIBIT P10OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER. EXHIBIT P11OF THE ENGLISH TRANSLATION OF THE REVISED AFFIDAVIT OF LORRY DRIVER.

EXHIBIT P12OF THE SUMMARY OF ARGUMENTS DATED 17.9.2018. EXHIBIT P13OF THE COMMON ORDER OF STAY DATED 18.9.2018 PASSED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE

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