M/S. EMMANUVAL SILKS vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS)

WP(C)/17136/2015HC KeralaKLHC01062976201509 June 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

As the provided text is a procedural order for a writ petition and does not contain the substantive arguments or the final decision of the High Court, there is no finding on any issue. The court has not decided any questions of law or fact, nor has it provided any reasoning or ratio decidendi. Consequently, there are no operative directions such as remand or deletion, and no relief has been granted or denied. Any issue that might have been before the court remains undecided based on this excerpt.

What were the facts?

This case involves M/s. Emmanauval Silks, represented by its Managing Partner Shri. T.O. Byju, filing a writ petition before the High Court of Kerala. The petitioner is challenging an order or action by the Revenue authorities. The respondents are the Additional Commissioner of Income Tax (TDS), the Commissioner of Income Tax (Appeals III), the Assistant Commissioner of Income Tax, and the Income Tax Officer (TDS). The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The provided text is a procedural order for a writ petition and does not contain the specific issues that the High Court had to decide. Therefore, the questions of law or mixed law and fact, and the arguments presented by the assessee (M/s. Emmanauval Silks) and the revenue (Income Tax Department) on these issues, are not recorded. No authorities, circulars, or precedents relied upon by either side are mentioned in this excerpt.

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 9TH DAY OF JUNE 2015/19TH JYAISHTA, 1937 WP(C).No.17136 of 2015 (N) --------------------------------------- PETITIONER: ------------------- M/S.EMMANUVAL SILKS,EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER,POOTHOLE,THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SHRI.T.O.BYJU. BY SRI.T.M.SREEDHARAN (SENIOR ADVOCATE) ADVS.SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT'S: ------------------------- 1. THE ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING,IS PRESS ROAD,ERNAKULAM,COCHIN-682018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS III), 7TH FLOOR,KERAL BHAVAN,SRVHS ROAD,COCHIN-682016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, RANGE 2 (1),AYYAKAR BHAAVAN,S.T.NAGAR,THRISSUR-680001. 4. THE INCOME TAX OFFICER (TDS),AAYAKAR BHAVAN, S.T.NAGAR,THRISSUR-680001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk

WP(C).No.17136 of 2015 (N) --------------------------------------- APPENDIX PETITIONER'S EXHIBITS: ------------------------------------ P1. A TRUE COPY OF THE ORDER DATED 30.05.2014 LEVYING PENALTY FOR THE FINANCIAL YEAR 2012-13 PASSED BY THE 1ST RESPONDENT. P2: A TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE FINANCIAL YEAR 2012-13 FILED BEFORE THE 2ND RESPONDENT. P2(a): A TRUE COPY OF THE STAY PETITION FOR THE FINANCIAL YEAR 2012-13 FILED BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE pk

A.MUHAMED MUSTAQUE, J. ------------------------------------ W.P.(C) No.17136 of 2015 ----------------------------------- Dated this the 9th day of June, 2015 J U D G M E N T The petitioner has filed this writ petition challenging Ext.P1 assessment order for the year 2012-13 passed by the 1st respondent. The petitioner has preferred Ext.P2 appeal and Ext.P2 (a) stay petition against the said order. 2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider the stay petition, after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings, if any, shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE. AV

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