M/S. KOSAMATTAM FINANCE LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

PDF · subscribers
WP(C)/33693/2017HC KeralaKLHC01081638201723 October 20174 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court judgment (WP(C).No. 33693 of 2017 (J)) and does not contain the decision or findings of the Income Tax Appellate Tribunal (ITAT). Therefore, what the Tribunal decided, the reasoning, the ratio, and any operative directions are not recorded. The specific issues, if any, that were before the Tribunal and their resolution are not discernible from this document.

What were the facts?

The petitioner, M/s. Kosamattam Finance Ltd., filed a writ petition before the High Court of Kerala challenging an order or action by the Assistant Commissioner of Income Tax, Central Circle, Kottayam. The appeal was against the order passed by the Commissioner of Income Tax (Appeals) - III, Kochi. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history indicates that this writ petition was filed and came up for admission on October 23, 2017.

What were the issues?

The provided text does not detail the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee (M/s. Kosamattam Finance Ltd.) or the revenue (Assistant Commissioner of Income Tax). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and any authorities, circulars, or precedents relied upon by either party are not ascertainable from this judgment excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 WP(C).No. 33693 of 2017 (J) ---------------------------- PETITIONER(S): ---------------------- M/S. KOSAMATTAM FINANCE LTD, KOSAMATTAM MKC BUILDING, MARKET JUNCTION, M.L ROAD, KOTTAYAM - 686 001. REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.MATHEW K. CHERIAN.

BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM - 686 001.

2.

THE COMMISSIONER OF INCOME TAX (APPEALS) -III, POORNIMA BUILDING, PANAMPILLY NAGAR, KOCHI - 682 036.

BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS

WP(C).No. 33693 of 2017 (J) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER 31.08.2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ORDER DATED 30.11.2016 ISSUED BY THE ADMINISTRATIVE COMMISSIONER OF INCOME TAX.

EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 27.09.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 18.10.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE APPLICATION DATED 18.10.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT U/S 220(6).

EXHIBIT P6 TRUE COPY OF THE CIRCULAR F. NO. 404/10/2009-ITCC DATED 1.12.2009 ISSUED BY THE CBDT.

RESPONDENT(S)' EXHIBITS - NIL ------------------------------------------------- /TRUE COPY PS TO JUDGE TS

K.VINOD CHANDRAN, J. -------------------------------- W.P.(C)No.33693 of 2017 ---------------------------------- Dated this the 23rd day of October, 2017 JUDGMENT Ext.P1 is the assessment order, against which the petitioner filed Ext.P3 appeal, which is accompanied by Ext.P4 stay petition before the 2nd respondent. The 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. 2. 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 proceedings thereafter.

W.P.(C)No.33693/2017

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. Sd/- K.VINOD CHANDRAN, JUDGE skj

Recent GST High Court judgments

Search GST case law →