M/S KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD. vs. THE JOINT COMMISSIONER OF INCOME TAX

WP(C)/13245/2014HC KeralaKLHC01058867201427 May 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryRemanded

What did the High Court hold?

As the provided text is an admission order for a writ petition and does not contain the substantive judgment of the High Court, there is no finding on any issue, no reasoning provided, and no ratio decidendi that can be extracted. Consequently, there are no operative directions issued by the Court, and no issues were expressly left undecided. The judgment does not record what the Tribunal decided.

What were the facts?

The petitioner, M/s. Kerala State Industrial Development Corporation Ltd., filed a writ petition before the High Court of Kerala challenging an order passed by the Joint Commissioner of Income Tax. The assessment year(s) are not explicitly stated in the provided text. The petition concerns an issue related to income tax assessment. The procedural history indicates that the matter was admitted and heard by the High Court on May 27, 2014. The respondents are the Joint Commissioner of Income Tax, the Commissioner of Income Tax (Appeals), and the Assistant Commissioner Income Tax.

What were the issues?

The provided text does not contain the specific issues that the High Court had to decide, nor does it detail the arguments presented by the petitioner (assessee) or the respondents (revenue). Therefore, the questions of law or mixed law and fact, the specific provisions of the Income Tax Act involved, and the authorities, circulars, or precedents relied upon by either side cannot be ascertained from this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 27TH DAY OF MAY 2014/6TH JYAISHTA, 1936 WP(C).No. 13245 of 2014 (E) ---------------------------- PETITIONER : -------------------------- M/S. KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD., KESTON ROAD, KOWDIAR, THIRUVANANTHAPURAM - 695 003, REPRESENTED BY SMT.V.R.USHA,ASST.GENERAL MANAGER (LEGAL). BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.M.B.PRAJITH SRI.V.P.NARAYANAN RESPONDENTS:- ------------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1, AYYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM -695 003. 3. THE ASSISTANT COMMISSIONER INCOME TAX CIRCLE-1(1), AYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. R1 TO R3 BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts

WP(C).No. 13245 of 2014 (E) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 31.03.2014 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2. TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 05.04.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3. TRUE COPY OF THE STAY PETITION DATED 16.04.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4. TRUE COPY OF THE STAY PETITION DATED 16.04.2014 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P5. TRUE COPY OF THE COMMUNICATION NO.AAACK9434D/CIR-I(1)/ TVM/13-14 DATED 30.04.2014 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6. TRUE COPY OF THE COMMUNICATION NO.PAN.AAACK9434D/CIR-I(1) TVM/13-14 DATED 05.05.2014 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 13245 of 2014 ====================== Dated this the 27th day of May, 2014 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner. Against these orders, petitioner filed Ext.P2 appeal, which are accompanied by Exts.P3 and P4 stay petitions, before the 2ndrespondent. Appeal and stay petitions are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Exts.P3 and P4 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/-

K. VINOD CHANDRAN, JUDGE SB // TRUE COPY //

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