M/S. SHWAS HOMES PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/1131/2019HC KeralaKLHC01002979201915 January 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to consider the stay application filed by the petitioner within a period of two months. This consideration must be done after issuing notice to the petitioner. Furthermore, the Court ordered that all recovery proceedings based on the assessment order shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of with these directions. The judgment does not record any specific findings on the merits of the assessment order or the stay application itself, focusing solely on the procedural aspect of its disposal.

What were the facts?

The petitioner, M/s. Shwas Homes Pvt. Ltd., filed an appeal before the Commissioner of Income Tax (Appeals) against an assessment order (Ext.P1). Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings. The present writ petition was filed before the High Court of Kerala seeking a direction for the expeditious disposal of the stay application.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to consider the stay application filed by the petitioner within a stipulated period? (Question of procedure) Assessee's Contention: The petitioner sought a direction for the timely disposal of their stay application. The petitioner relied on the general principle of expeditious disposal of quasi-judicial matters. Revenue's Contention: No specific arguments are recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940 WP(C).No.1131 of 2019 PETITIONER: M/S. SHWAS HOMES PVT. LTD., GROUND FLOOR, SHWAS MYSTIC HEIGHTS, PHASE-I, NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM, KOCHI - 682 036, REPRESENTED BY ITS DIRECTOR, SREENI PARAMESWARAN, AGED 41, S/O.PARAMESWARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), I.S.PRESS ROAD, KOCHI - 682 018. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM - 682 018. 3 THE TAX RECOVERY OFFICER C.R.BUILDING, 3RD FLOOR, (304), I.S.PRESS ROAD, KOCHI - 18. OTHER PRESENT: SMT.THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.1131/2019 2 J U D G M E N T The petitioner moved the 2nd respondent in appeal as against Ext.P1 assessment order. The petitioner also filed a stay application as per Ext.P3. Considering the facts and circumstances of the case, there shall be a direction to the 2nd respondent to consider the stay application filed by the petitioner within a period of two months, after issuing notice to the petitioner. Till disposal of the stay application, all recovery proceedings based on the assessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.1131/2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp

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