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

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WP(C)/10274/2015HC KeralaKLHC01056114201530 March 2015Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryDismissed

What did the High Court hold?

The provided text does not contain any information about what the Tribunal decided, the reasoning that led to any decision, or the ratio decidendi. Consequently, there are no operative directions such as remand or deletion, and no relief granted. Any issues expressly left undecided are also not recorded. The judgment is entirely silent on the Tribunal's findings and conclusions.

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 writ petition was filed seeking admission and was heard on March 30, 2015. The specific assessment year(s) and the exact nature of the order or action under challenge, along with 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 does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, name the provisions they turn on, or detail the contentions of each side, including any authorities, circulars, or precedents relied upon. 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. 10274 of 2015 (H) ---------------------------- PETITIONER: ------------------- M/S.POPULAR MINI FINANCE, A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, PIN - 689 698, 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 RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI M- 682 011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, ENNIKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA - 689 101.

BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/

WP(C).No. 10274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2013 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y.2010-11. P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y 2011-12. P3- TRUE COPY OF THE APPEAL DATED 29.4.2013 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2010-11. P4- TRUE COPY OF THE APPEAL DATED 25.4.2014 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2011-12. P5- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. P6- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12. P7- TRUE COPY OF THE DEMAND NOTICE DATED 27.2.2015 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: - NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE mbr/

A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10274 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. 10274 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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