M/S.POPULAR MINI FINANCE vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

WP(C)/10272/2015HC KeralaKLHC01056112201530 March 2015Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

AI SummaryNot Applicable

What did the High Court hold?

As the provided text is a writ petition order and not a judgment from the Income Tax Appellate Tribunal (ITAT), it does not contain findings on specific issues, reasoning, or ratio decidendi. The High Court's decision on the writ petition itself, and any operative directions or relief granted, are not detailed in this excerpt. The judgment does not record any specific findings or discussions on the merits of any tax dispute.

What were the facts?

The petitioner, M/s. Popular Mini Finance, a registered partnership firm, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the revenue authorities. The respondents are the Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Deputy Commissioner of Income Tax. The specific assessment year(s) and the nature of the order or action under challenge are not explicitly detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon, other than it having come up for admission on March 30, 2015.

What were the issues?

The provided text is a High Court writ petition order and does not contain the specific issues that the Tribunal had to decide, nor does it detail the arguments presented by the assessee and the revenue. Therefore, the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, and the authorities, circulars, or precedents relied upon by either side cannot be ascertained from this document. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No. 10272 of 2015 (H) ---------------------------- PETITIONERS : ------------------- M/S.POPULAR MINI FINANCE, A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR P.O., KONNI, PATHANAMTHITTA PIN - 689698, REPRESENTED BY ITS MANAGING PARTNER SRI. THOMAS DANIEL

BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN RADHAKRISHNAN NAIR SMT.ANUSREE SURESH RESPONDENTS : ----------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI - 682011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - I, ENNIKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA-689101.

R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

WP(C).No. 10272 of 2015 (H) APPENDIX PETITIONER'S EXHIBITS : P1: COPY OF THE ASSESSMENT ORDER DT 26/3/2013 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y. 2007-08. P2: COPY OF THE ASSESSMENT ORDER DT 28/3/2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y. 2011-12. P3: COPY OF THE APPEAL DT 29/4/2013 FILED TO THE R2 AGAINST ASSESSMENT ORDER FOR THE YEAR 2007-08. P4: COPY OF THE APPEAL DT 25/4/2014 FILED TO THE R2 AGAINST ASSESSMENT ORDER FOR THE YEAR 2011-12. P5: COPY OF THE STAY APPLICATION FILED BEFORE THE R2 FOR THE YEAR 2007-08. P6: COPY OF THE STAY APPLICATION FILED BEFORE THE R2 FOR THE YEAR 2011-12. P7: COPY OF THE DEMAND NOTICE DT 27/2/2015 ISSUED BY THE R3. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp

A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10272 of 2015 ===================================================== Dated this the 30th day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act, 1961. Against Exts.P1 & P2 assessment orders passed under the IT Act, the petitioner preferred Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petitions by the 2nd respondent, recovery steps have been initiated against him through Ext.P7 demand notice, for recovery of the amounts confirmed against the petitioner by Exts.P1 & P2 orders. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P5 & P6 stay petitions, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The recovery steps for recovery of amounts confirmed against the

-2- W.P.(C). No. 10272 of 2015 petitioner by Ext.P1 & P2 assessment orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Exts.P5 & P6 stay petitions and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das

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