M/S. BIOWIN AGRO RESEARCH, vs. THE INCOME TAX OFFICER,

WP(C)/5017/2020HC KeralaKLHC01013595202024 February 2020Bench: 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 take a decision on the stay application (Ext.P3) within a period of two months. Pending this decision, recovery proceedings pursuant to the impugned assessment order (Ext.P1) were ordered to be deferred. The Court did not decide on the merits of the appeal or the stay application itself, but rather on the procedural aspect of ensuring a timely decision on the stay application. The principle established is that appellate authorities should consider stay applications expeditiously, and recovery can be deferred during this period.

What were the facts?

The petitioner, M/s. Biowin Agro Research, filed an appeal against an assessment order (Ext.P1) before the Commissioner of Income Tax (Appeals) (2nd respondent). Along with the appeal, the petitioner also filed a stay application (Ext.P3). This writ petition was filed before the High Court of Kerala seeking directions regarding the pending appeal and stay application. The petitioner is represented by its Director, John Joseph. The respondents are the Income Tax Officer (Exemption Ward) and the Commissioner of Income Tax (Appeals). The assessment year is not specified.

What were the issues?

1. Whether the 2nd respondent (Commissioner of Income Tax (Appeals)) should be directed to take a decision on the stay application (Ext.P3) filed by the petitioner. Assessee's Contention: The petitioner seeks a direction for the expeditious disposal of its stay application. The judgment does not record specific arguments made by the petitioner beyond this request. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

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 MONDAY, THE 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5017 OF 2020(B) PETITIONER: M/S. BIOWIN AGRO RESEARCH, MP 5/587 D. VEMOM POST, MANATHAVADY, WAYANAD-670645, REPRESENTED BY ITS DIRECTOR, JOHN JOSEPH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER, EXEMPTION WARD, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE- 673001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM, KOCHI-36. CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.5017 OF 2020(B) 2 JUDGMENT Dated this the 24th day of February 2020 The petitioner, as against Ext.P1 assessment order, filed Ext. P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the 2nd respondent to take a decision on Exts.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be deferred. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE SAS/24/02/2020 JUDGE

WP(C).No.5017 OF 2020(B) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 30/12/2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2017-18 DATED 28/01/2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 28/01/2020. RESPONDENTS' EXHIBITS:- NIL //TRUE COPY// P.A. TO JUDGE

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