SREEVALSAM JEWELLERS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE

WP(C)/13986/2022HC KeralaKLHC01028106202219 April 2022Bench: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition with a direction to the 2nd respondent, the Commissioner of Income Tax (Appeals) III. The 2nd respondent was directed to consider and pass orders on Ext.P3, the stay petition, within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that further proceedings pursuant to Ext.P1, the order of assessment, shall be kept in abeyance until the stay petition is decided. The Court did not decide on the merits of the appeal itself, focusing solely on the procedural aspect of expediting the stay petition's disposal.

What were the facts?

The petitioner, Sreevalsam Jewellers, represented by its Managing Partner Varun Raj, filed a writ petition before the High Court of Kerala. The petition sought a direction to the 2nd respondent, the Commissioner of Income Tax (Appeals) III, to dispose of the petitioner's appeal (Ext.P2) and stay petition (Ext.P3). The petitioner is challenging an order of assessment (Ext.P1) passed by the 1st respondent, the Assistant Commissioner of Income Tax. The writ petition was admitted and heard on April 19, 2022.

What were the issues?

1. Whether the 2nd respondent, the Commissioner of Income Tax (Appeals) III, should be directed to dispose of the petitioner's appeal and stay petition. The petitioner argued for a direction to the 2nd respondent to expedite the disposal of their pending appeal and stay petition. The revenue, represented by the Standing Counsel, was heard by the Court. No specific arguments from the revenue regarding the merits of the appeal or stay petition were recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 19TH DAY OF APRIL 2022 / 29TH CHAITHRA, 1944 WP(C) NO. 13986 OF 2022 PETITIONER: SREEVALSAM JEWELLERS GROUND FLOOR SREE VALSOM BUILDING, MC ROAD, PANDALAM, PATHANAMTHITTA 689 501 KERALA REPRESENTED BY ITS MANAGING PARTNER VARUN RAJ BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM 691 001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) III 28/243, POONRNIMA, PANAMPILLY NAGAR, COCHIN 682036. BY ADV.JOSE JOSEPH – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.13986 of 2022 2 VIJU ABRAHAM, J ….................................... W.P.(C) No.13986 of 2022 …............................................. Dated this the 19 th day of April, 2022 JUDGMENT The petitioner has approached this Court seeking a direction to the 2 nd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition. 2. I have heard the learned Standing Counsel appearing for respondents. 3. The above writ petition is disposed of with a direction to the 2 nd respondent to consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of this judgment. Till such time, further proceedings pursuant to Ext.P1 order of assessment, shall be kept in abeyance. The writ petition is disposed of. Sd/- VIJU ABRAHAM, JUDGE AMV/19/04/2022

WP(C) NO.13986 of 2022 3 APPENDIX OF WP(C) 13986/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23-3-2022 PASSED BY THE 1ST RESPONDENT FOR AY-2016-17 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 02-04-2022 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 5-4-2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17 RESPONDENTS EXHIBITS : NIL TRUE COPY

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