SRI KRISHNA AGENCIES, vs. THE INCOME TAX OFFICER,

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WP(C)/7630/2020HC KeralaKLHC01020106202012 March 2020Bench: HONOURABLE MR.JUSTICE V.G.ARUN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the limited relief sought by the petitioner, disposed of the writ petition. It directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on Ext.P3 (stay petition) within a period of one month from the date of receipt of a copy of the judgment. The Court further directed that until orders are passed on the stay petition, recovery proceedings pursuant to Ext.P1 (assessment order) shall be kept in abeyance. The principle established is that courts can direct expeditious disposal of pending appeals and stay petitions, and can grant a stay on recovery proceedings pending the decision on the stay application.

What were the facts?

The petitioner, M/s. Sri Krishna Agencies, represented by its Managing Partner Shri. V. Ramakrishnan, filed a writ petition before the High Court of Kerala. The petitioner had received an assessment order (Ext.P1) from the Income Tax Officer. In response, the petitioner filed an appeal (Ext.P2) along with a stay petition (Ext.P3) before the Commissioner of Income Tax (Appeals). The present writ petition was filed seeking expeditious consideration and disposal of the appeal. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the assessment order, the filing of an appeal and stay petition, and the current writ petition for speedy disposal.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously consider and dispose of the stay petition filed by the assessee? (Question of procedure). The assessee contended that they are seeking a limited relief of expeditious consideration of their stay petition. The revenue, represented by learned Standing Counsel, was heard. No specific arguments were recorded for the revenue beyond their presence and being heard.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, THE 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WP(C).No.7630 OF 2020(C) PETITIONER/S: M/s.SRI KRISHNA AGENCIES, MUTHUVATTUR, CHAVAKKAD, THRISSUR - 680 506, REPRESENTED BY ITS MANAGING PARTNER SHRI.V.RAMAKRISHNAN. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SMT.NISHA JOHN RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD-2, CITY PLAZA, WEST NADA, GURUVAYOOR, THRISSUR - 680 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.7630 OF 2020 2 JUDGMENT Dated this the 12th day of March 2020 As against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The limited request in this writ petition is for expeditious consideration and disposal of Ext.P2 appeal. 2. I have heard learned Standing Counsel and learned counsel for the petitioner also. 3. In view of the limited relief sought, this writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment. Till such time as orders are passed on Ext.P3, the recovery proceedings pursuant to Ext.P1 shall be kept in abeyance.

WP(C).No.7630 OF 2020 3 The writ petition is disposed of accordingly. Sd/- V.G.ARUN JUDGE uu 13.03.2020

WP(C).No.7630 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 25/11/2019 PASSED BY THE 1ST RESPONDENT FOR A7 2017-18 ALONG WITH DEMAND NOTICE & COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEALS E-FILED ON 23/12/2019 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 2/03/2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18.

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