M/S.KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/10239/2017HC KeralaKLHC01058186201724 March 20174 pages
AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain any findings, reasoning, ratio, or operative directions from a Tribunal. Therefore, no decision or holding can be extracted from this text. The judgment does not record any decision on the merits of any issue.

What were the facts?

The petitioner, M/s. Kerala Small Industries Development Corporation Ltd., represented by its Chief Finance Officer, filed a writ petition before the High Court of Kerala. The respondents are the Assistant Commissioner of Income Tax, Circle 1(1), Trivandrum, and the Commissioner of Income Tax (Appeals), Trivandrum. The writ petition challenges an order or action by the revenue authorities. 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 also not detailed.

What were the issues?

The provided text is an excerpt from a writ petition filed before the High Court of Kerala and does not contain the issues that the Tribunal had to decide, nor the arguments presented by the assessee or the revenue. Therefore, no questions can be framed, and no contentions can be attributed to either party. The judgment does not record any arguments or issues for adjudication.

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 FRIDAY, THE 24TH DAY OF MARCH 2017/3RD CHAITHRA, 1939 WP(C).No. 10239 of 2017 (D) ---------------------------- PETITIONER(S): ------------- M/S.KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD., 6TH FLOOR, HOUSING BOARD BUILDING, SANTHI NAGAR, TRIVANDRUM-695001, REPRESENTED BY ITS CHIEF FINANCE OFFICER, MR.K.SASI.

BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.HARAN THOMAS GEORGE SRI.GOVIND VIJAYAKUMARAN NAIR RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003.

2.

THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695003.

BY SENIOR GOVERNMENT PLEADER SRI.C.K.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKG

WP(C).No. 10239 of 2017 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2016 ISSUED BY THE IST RESPONDENT FOR ASSESSMENT YEAR 2014-15.

EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 27.1.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3: TRUE COPY OF STAY PETITION DATED 23.3.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P4: TRUE COPY OF ORDER DATED 10.3.2017 PASSED BY THE IST RESPONDENT.

RESPONDENT(S)' EXHIBITS ----------------------- NIL /TRUE COPY/ P.S.TO JUDGE SKG

K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 10239 of 2017 D - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of March, 2017 J U D G M E N T

Ext.P1 is the assessment order passed against the petitioner for the assessment year 2014-15. Against this order, petitioner filed Ext.P2 appeal, which is accompanied by Exts.P3 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. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, consider and dispose of Ext.P3 stay application within a period of two months from the date of receipt of a certified copy of

WPC.No. 10239/2017 : 2 : this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter 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. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge

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