M/S.POPULAR FINANCE COMPANY vs. THE COMMISSIONER OF INCOME TAX

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WP(C)/10273/2015HC KeralaKLHC01056113201530 March 2015Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from the cause list and does not contain the operative part of the judgment or the High Court's decision. Therefore, it is not possible to determine what the High Court held, the reasoning behind its decision, or the ratio decidendi. No findings on any issues, operative directions, or undecided issues are recorded in this excerpt. The text only indicates that the writ petition (civil) was coming up for admission on March 30, 2015.

What were the facts?

The petitioner, M/s. Popular Finance Company, a partnership firm, has filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the Income Tax Department. 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, beyond the fact that it is being heard for admission.

What were the issues?

The primary issue before the High Court is whether the petitioner is entitled to relief under Article 226 of the Constitution of India. The petitioner likely seeks to quash or set aside an adverse order or direction from the Income Tax authorities. The specific grounds for such a challenge, and the corresponding arguments from both the petitioner and the revenue, are not detailed in the provided judgment excerpt. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side, including any reliance on authorities, circulars, or precedents, cannot be ascertained from this text.

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.10273 of 2015 (H) --------------------------------------- PETITIONER: ------------------- M/S.POPULAR FINANCE COMPANY, 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 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-1,ENNIKATTIL ESTATE,THIRUVALLA, PATHANAMTHITTA-689101.

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: pk

W.P(C) NO.10273/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1:A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2014 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX,KOTTAYAM. EXT.P2:A TRUE COPY OF THE APPEAL AGAINST ASSESSMENT ORDER DATED 25.4.2014 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM. EXT.P3:A TRUE COPY OF THE APPLICATION FOR STAY BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),COCHIN. EXT.P4:A TRUE COPY OF THE DEMAND NOTICE DATED 27.2.2015 BY THE DEPUTY COMMISSIONER OF INCOME TAX,PATHANAMTHITTA. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE pk

A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10273 of 2015 ===================================================== Dated this the 30th day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act, 1961. Against Ext.P1 assessment order passed under the IT Act, the petitioner preferred Ext.P2 appeal and Ext.P3 stay petition 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.P4 demand notice, for recovery of the amounts confirmed against the petitioner by Ext.P1 order. 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 ExtP3 stay petition, 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 petitioner by

-2- W.P.(C). No. 10273 of 2015 Ext.P1 assessment order, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P3 stay petition and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das

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