M/S.KINGS INFRA VENTURE PVT.LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/31169/2014HC KeralaKLHC01076788201422 November 2014Bench: HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON3 pages

AI SummaryDismissed

What did the High Court hold?

As the provided text is limited to the cause title and the listing of the writ petition for admission, there is no information regarding what the High Court decided, the reasoning behind any decision, or the ratio decidendi. Consequently, there are no operative directions or notes on issues left undecided. The judgment does not contain any findings or conclusions on the merits of the case.

What were the facts?

The petitioner, M/s. Kings Infra Venture Pvt. Ltd., filed a writ petition before the High Court of Kerala challenging an order or action by the Assistant Commissioner of Income Tax, Circle-1(2), Kochi. The appeal was also before the Commissioner of Income Tax (Appeals)-II, Ernakulam. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the writ petition was filed and came up for admission on November 22, 2014.

What were the issues?

The provided text does not detail the specific issues that the High Court had to decide, nor does it record the arguments presented by the petitioner (assessee) or the respondent (revenue). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not available for analysis.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 22ND DAY OF NOVEMBER 2014/1ST AGRAHAYANA, 1936 WP(C).No. 31169 of 2014 (U) ---------------------------- PETITIONER(S): -------------------------- M/S.KINGS INFRA VENTURE PVT. LTD., A-1, ATRIA APARTMENTS, OPPOSITE GURUDWARA TEMPLE, PERUMANOOR ROAD, THEVARA, COCHIN-682 015, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SHAJI BABY JOHN. BY ADVS.SRI.S.ARUN RAJ, SMT.C.T.SUJA. RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), AAYKAR BHAVAN, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-II, SANJUAN TOWERS, ERNAKULAM, COCHIN-682 018. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

WP(C).No. 31169 of 2014 (U) APPENDIX PETITIONER'S EXHIBITS:- P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 25-02-2014 PASSED BY THE 1ST RESPONDENT WITH THE DEMAND NOTICE. P2. TRUE COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12. P3. TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs.

P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 31169 of 2014 -------------------------------------------- Dated this the 22nd day of November, 2014 JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the first respondent under the relevant provisions of the Income Tax Act, 1961, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is sought to be intercepted by this Court.

Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. kp/-

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