M/S.PLANTATION CORPORATION OF KERALA LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/16991/2014HC KeralaKLHC01062613201409 July 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court directed the appellate authority (2nd respondent) to dispose of the stay application (Ext.P4) within a period of one month from the date of the order. Furthermore, it was ordered that coercive proceedings against the petitioner be stayed until such orders are passed by the appellate authority. The ultimate decision on the matter would then be determined by the order passed by the appellate authority on the stay application. No specific finding was made on the merits of the appeal itself, as the primary focus was on the procedural aspect of disposing of the stay application.

What were the facts?

The petitioner, M/s. Plantation Corporation of Kerala Ltd., is challenging an assessment order dated March 30, 2014, passed by the Deputy Commissioner of Income Tax (1st respondent), assessing a total income of Rs. 25,43,06,830/-. The petitioner filed an appeal before the Commissioner of Income Tax (Appeals) (2nd respondent) along with a stay petition. While the appeal and stay petition were pending, coercive proceedings were initiated against the petitioner. This writ petition was filed in that context, seeking to prevent coercive action.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending disposal of their appeal before the Commissioner of Income Tax (Appeals)? (Mixed question of law and fact, concerning the powers of the appellate authority under the Income Tax Act, 1961). Assessee's Contention: The petitioner argues that coercive proceedings should be stayed as their appeal and stay petition are pending before the appellate authority. They have filed Ext.P4 stay petition and Ext.P5 petition before the assessing authority for stay. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay application or the writ petition. The revenue was represented by counsel.

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 WEDNESDAY, THE 9TH DAY OF JULY 2014/18TH ASHADHA, 1936 WP(C).No. 16991 of 2014 (Y) ---------------------------- PETITIONER: ------------------- M/S.PLANTATION CORPORATION OF KERALA LTD., MUTTAMBALAM P.O., KOTTAYAM-686 003, REPRESENTED BY ITS MANAGING DIRECTOR MR. A.UNNIKRISHNAN. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, PUBLIC LIBRARY BUILDING, SASHTHRI ROAD, KOTTAYAM-686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) V, KERA BHAVAN, NEAR SRV SCHOOL, COCHIN-695 001. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss

WP(C).No. 16991 of 2014 (Y) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------------------------------- EXHIBIT P1- TRUE COPY OF THE DETAILED OBJECTION FILED UNDER COVER OF LETTER DATED 12-03-2014. EXHIBIT P2- TRUE COPY OF THE ORDER OF ASSESSMENT DATED 30-03-2014 ASSESSING A TOTAL INCOME OF RS. 25,43,06,830/- BY THE 1ST RESPONDENT. EXHIBIT P3- TRUE COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL DATED 23-04-2014. EXHIBIT P4- TRUE COPY OF THE PETITION FOR STAY DATED 23-04-2014. EXHIBIT P5- TRUE COPY OF THE PETITION FILED BEFORE THE 1ST RESPONDENT ASSESSING AUTHORITY FOR STAY. EXHIBIT P6- TRUE COPY OF THE INTIMATION DATED 26-03-2014 ISSUED BY THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 16991 of 2014 ====================== Dated this the 9th day of July, 2014 J U D G M E N T Ext.P2 is the assessment order passed against the petitioner. Against which, petitioner filed Ext.P3 appeal, which is accompanied by Ext.P4 stay petition before the 2nd respondent. Appeal and stay petition 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 Ext.P4 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. Writ petition disposed of. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.

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