M/S. KERALA STATE BEVERAGES (M & M) CORPORATION LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

WP(C)/11251/2014HC KeralaKLHC01056876201422 April 2014Bench: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages

AI SummaryThe provided text does not indicate the result of the writ petition. It only mentions that the matter was coming up for admission on a particular date.

What did the High Court hold?

The provided text does not contain any information about what the High Court decided, the reasoning behind its decision, or the ratio decidendi. Consequently, there are no operative directions such as remand or deletion, nor is there any mention of issues left undecided. The judgment is entirely silent on the findings and holdings of the Court.

What were the facts?

The petitioner, M/s. Kerala State Beverages (M & M) Corporation Ltd., filed a writ petition before the High Court of Kerala challenging an order. The respondents are the Assistant Commissioner of Income Tax, Circle 1(1), Trivandrum, and the Commissioner of Income Tax (Appeals), Trivandrum. The specific assessment year(s) and the nature of the order or action under challenge, as well as the amount in dispute, are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific issues that the High Court had to decide, nor does it record the arguments presented by the petitioner or the revenue. Therefore, it is not possible to identify the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, or the authorities, circulars, or precedents relied upon by either side. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 22ND DAY OF APRIL 2014/2ND VAISAKHA, 1936 WP(C).No. 11251 of 2014 (F) --------------------------------------- PETITIONER: ------------------- M/S. KERALA STATE BEVERAGES (M & M) CORPORATION LTD., SASTHAKRIPA OFFICE COMPLEX, P.B.NO.2263, SASTHAMANGALAM, TRIVANDRUM, REPRESENTED BY COMPANY SECRETARY. BY ADVS.SRI.ANIL D. NAIR, SRI.SREEJITH.R. NAIR, SMT.C.S.SULEKHA BEEVI, SMT.ROSIE ATHULYA JOSEPH, SRI.JOSE JOSEPH (CHEMPLAYIL). RESPONDENT: ---------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), TRIVANDRUM - 695 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM - 695 001. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv.

W.P.(C).NO.11251/2014-F: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 14.03.2014 FOR THE YEAR 2007-2008 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 13.03.2014 FOR THE YEAR 2008-2009 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P3: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT P4: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-2009. EXHIBIT P5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT P6: TRUE COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-2009. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv.

V. CHITAMBARESH, J -------------------------------- WP(C) NO. 11251 OF 2014 ------------------------------------ Dated this the 22nd day of April, 2014 JUDGMENT Exts.P1 and P2 orders of assessment have been challenged in Exts.P3 and P4 appeals. The appeals are accompanied by Exts.P5 and P6 petitions for stay. The petitioner is apprehensive of coercive steps even before the disposal of the petitions aforestated. 2. I direct the second respondent to consider Exts.P5 and P6 petitions with notice to the petitioner. The needful shall be done within a period of two months from the date of production of this judgment. 3. The coercive steps pursuant to Exts.P1 and P2 orders as against the petitioner shall be put on hold in the meanwhile. This is however subject to the condition that the petitioner remits one tenth of the amount due under Exts.P1 and P2 orders within one month. 4. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The Writ Petition is disposed of. V. CHITAMBARESH

JUDGE ncd

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