M/S. ELITE AGRO SPECIALITIES vs. ASST. COMMISSIONER OF INCOME TAX

WP(C)/14451/2014HC KeralaKLHC01060073201409 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryThe provided text is a writ petition filed before the High Court and does not contain the final order or judgment of the court. Therefore, the result of the appeal or petition cannot be determined from this excerpt.

What did the High Court hold?

The provided text is an excerpt from a High Court writ petition and does not contain the decision or findings of the Tribunal. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, or the ratio decidendi. No operative directions or reliefs granted by the Tribunal can be identified. The judgment is silent on any issue expressly left undecided.

What were the facts?

The petitioner, M/s. Elite Agro Specialities, represented by its Deputy General Manager - Finance, filed a writ petition before the High Court of Kerala. The petition challenges an action or order by the revenue authorities, specifically the Assistant Commissioner of Income Tax, Circle-2(1), Thrissur, and the Commissioner of Income Tax (Appeals)-V, Ernakulam. The Deputy Commissioner of Income Tax, Circle-2(1), Thrissur, is also listed as a respondent. The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon.

What were the issues?

The provided text does not contain sufficient information to identify the specific issues the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. Therefore, no questions of law or mixed law and fact can be framed, and no contentions of either party can be detailed. The judgment is silent on the specific points of dispute and the legal arguments advanced by the petitioner and respondents.

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 MONDAY, THE 9TH DAY OF JUNE 2014/19TH JYAISHTA, 1936 WP(C).No. 14451 of 2014 (F) ---------------------------- PETITIONER: -------------------- M/S. ELITE AGRO SPECIALITIES, SIDCO INDUSTRIAL ESTATE, PERINGANDOOR, THRISSUR-680 581, REPRESENTED BY P.RAJAN, DEPUTY GENERAL MANAGER - FINANCE. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ---------------------------- 1. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RANGE 2, THRISSUR-690 001. 2. COMMISSIONER OF INCOME TAX (APPEALS)-V, ERNAKULAM-682 015. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), THRISSUR-690 001. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss

WP(C).No. 14451 of 2014 (F) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 17.3.2014. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13.4.2014. EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONER DATED 13.4.2014. EXT.P4: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28/05/2014. RESPONDENT(S)' EXHIBITS: ------------------------------------------ N I L /TRUE COPY/ P.A.TO JUDGE Kss

K.Vinod Chandran, J. --------------------------------------- W.P.(C).No.14451 of 2014 ---------------------------------------- Dated this the 9th day of June, 2014 JUDGMENT Ext.P1 is the assessment order passed against the petitioner for the year 2010-2011. Against this order, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. 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 Exhibits P3 stay application 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.

Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. Writ petition disposed of.

Sd/-

K.Vinod Chandran, Judge jma //true copy// P.A to Judge

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