M/S. HI BUILD COATINGS PVT. LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX

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WP(C)/25517/2013HC KeralaKLHC01068705201321 October 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent (Commissioner of Income Tax (Appeals)) to consider the stay petition (Ext.P4) filed by the petitioner within a period of two months, after issuing notice to the petitioner. Furthermore, the Court ordered that coercive steps pursuant to the demand notice (Ext.P5) shall be put on hold until orders are passed on the stay petition as directed. The petitioner was also directed to furnish a copy of the writ petition and the judgment to the second respondent for compliance. The issue of the merits of the appeal or the rectification order was not decided.

What were the facts?

The petitioner, M/s. Hi Build Coatings Pvt. Ltd., filed an appeal (Ext.P2) against an assessment order (Ext.P1). While the appeal was pending, the third respondent issued a rectified order (Ext.P3) dated 8/10/2013. The petitioner also filed a stay petition (Ext.P4) along with the appeal. Subsequently, the petitioner received a notice (Ext.P5) demanding payment of tax pending the appeal. The petitioner is aggrieved by this demand notice.

What were the issues?

1. Whether the second respondent (Commissioner of Income Tax (Appeals)) should consider the stay petition (Ext.P4) filed by the petitioner. 2. Whether coercive steps for recovery of tax should be stayed pending the decision on the stay petition. The petitioner argued that they are aggrieved by the demand notice (Ext.P5) for payment of tax pending appeal and have filed a stay petition (Ext.P4). The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 21ST DAY OF OCTOBER 2013/29TH ASWINA, 1935 WP(C).No. 25517 of 2013 (L) PETITIONER(S): ----------------- M/S. HI BUILD COATINGS PVT. LTD., PLOT NO.74, MAJOR INDUSTRIAL ESTATE, SOUTH KALAMASSERY KOCHI - 683 109. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.NIVEDITA A.KAMATH SMT.T.S.VIKEESHA RESPONDENT(S): ------------------ 1. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -1, KOCHI - 682 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI 682 001. 3. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1 (2), KOCHI 682 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 25517 of 2013 (L) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER. EXT.P2: TRUE COPY OF THE APPEAL MEMORANDUM PREFERRED BEFORE THE SECOND RESPONDENT. EXT.P3: TRUE COPY OF THE RECTIFICATION ORDER DATED 8/10/2013 ISSUED BY THE THIRD RESPONDENT. EXT.P4: TRUE COPY OF THE STAY PETITION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5: TRUE COPY OF THE NOTICE DATED 8/10/2013. RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- //TRUE COPY// P.S. TO JUDGE.

V.CHITAMBARESH, J. ------------------------------- W.P (C) NO.25517 OF 2013 ------------------------------- Dated this the 21st day of October, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment. The petitioner has been served with Ext.P3 rectified order by the third respondent in the meanwhile. Ext.P2 appeal is accompanied by Ext.P4 petition for stay of recovery of the disputed tax. The petitioner is aggrieved by Ext.P5 notice demanding the payment of tax pending appeal. 2. I direct the second respondent to consider Ext.P4 petition with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P5 notice shall be put on hold till orders are passed on Ext.P4 petition as directed above. 3. 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. nj.

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