ASWINI HEALTH CARE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/612/2022HC KeralaKLHC01001566202210 January 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the Commissioner of Income Tax (Appeals) to consider and pass orders on the stay petition filed by the petitioner within a period of two months from the date of receipt of the judgment. Until a decision is taken on the stay petition, all coercive proceedings against the petitioner are to be kept in abeyance. The writ petition is disposed of with this direction. The court did not decide on the merits of the assessment order or the stay petition itself, but rather on the procedural aspect of ensuring the stay petition is considered expeditiously and that coercive action is withheld in the interim.

What were the facts?

The petitioner, Aswini Health Care Limited, is aggrieved by an assessment order for the assessment year 2018-19. The petitioner has filed an appeal before the Commissioner of Income Tax (Appeals) and a petition for stay of proceedings. The petitioner apprehends coercive action before the stay petition is considered. Consequently, the petitioner has filed this writ petition seeking relief. The High Court considered the submissions of both parties and decided to dispose of the writ petition with a direction.

What were the issues?

1. Whether the petitioner is entitled to protection from coercive proceedings pending the disposal of their stay petition before the Commissioner of Income Tax (Appeals)? (Question of law and fact, concerning the principles of natural justice and the Income Tax Act, 1961). Assessee's Contention: The petitioner argued that they apprehend coercive proceedings before their stay petition is considered by the appellate authority, necessitating intervention by the High Court. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the writ petition. However, the court considered submissions from both sides.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 10TH DAY OF JANUARY 2022 / 20TH POUSHA, 1943 WP(C) NO. 612 OF 2022 PETITIONER/S: ASWINI HEALTH CARE LIMITED NO.28/212/2 ASWINI HOSPITAL BLDGS, KARUNAKARAN NAMBIAR ROAD, THRISSUR-680021, REPRESENTED BY ITS MANAGING DIRECTOR- VELAYUDHAN A.C. BY ADVS. DIVYA RAVINDRAN LINCY GLANCY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA-680001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL E-ASSESSMENT CENTER, DELHI-110001. OTHER PRESENT: SC. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.612/2022 ..2.. BECHU KURIAN THOMAS, J. ----------------------------------------- WP.(C) No. 612 of 2022 ---------------------------------------- Dated this the 10th day of January, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

WPC No.612/2022 ..3.. 3. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE bka/-

WPC No.612/2022 ..4.. APPENDIX OF WP(C) 612/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.9.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 5.11.2021 E-FILED BEFORE THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 29.10.2021, E-FILED BEFORE THE 2ND RESPONDENT.

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