KENT CONSTRUCTION PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE - 1, KOCHI

WP(C)/24748/2013HC KeralaKLHC01067937201309 October 2013Author: HONOURABLE MR.JUSTICE V.CHITAMBARESH4 pages

AI SummaryDismissed

What did the High Court hold?

The provided text is an excerpt from a High Court writ petition and does not contain any findings or decisions by the Tribunal. Therefore, no information regarding what the Tribunal decided, the reasoning, or the ratio decidendi can be extracted. The operative directions or any issue left undecided are also not present in the excerpt.

What were the facts?

The petitioner, Kent Construction Private Limited, filed a writ petition before the High Court of Kerala challenging an order passed by the Additional Commissioner of Income Tax, Range-1, Kochi. The assessment year(s) are not explicitly stated in the provided text. The specific order or action under challenge is not detailed, nor is the amount in dispute. The procedural history leading to this writ petition is also not recorded in the provided excerpt. The petition is filed by the assessee against the Income Tax Department.

What were the issues?

The provided text is an excerpt from a High Court writ petition and does not contain the specific issues that the Tribunal had to decide, nor the arguments presented by the assessee and the revenue. Therefore, no questions of law or fact can be identified, and no contentions or reliance on authorities can be reported.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 9TH DAY OF OCTOBER 2013/17TH ASWINA, 1935 WP(C).No. 24748 of 2013 (P) ---------------------------- PETITIONER: ---------------------- KENT CONSTRUCTION PRIVATE LIMITED DOOR NO.63/3441-A 166, KENT HAIL GARDEN STADIUM LINK ROAD, PALARIVATTOM, COCHIN-682 025. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.NIVEDITA A.KAMATH SRI.SULEKHA BEEVI C.S. SMT.T.S.VIKEESHA RESPONDENT(S)/RESPONDENTS: ---------------------------------------------------- 1. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE - 1, KOCHI 682005. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II ERNAKULAM-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 24748 of 2013 (P) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 12.12.2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR A.Y. 2009-10. EXHIBIT P3: TRUE COPY OF THE STAY PETITON FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE A.Y.2009-10. EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 19.9.2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C) No.24748 of 2013 = = = = = = = = = = = == = = = = Dated this the 9th 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 appeal is accompanied by Ext.P3 petition for recovery of the disputed tax. The petitioner is aggrieved by Ext.P4 demand notice served on it during the pendency of the appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P3 petition with notice to the petitioner within a period of one month. The coercive steps pursuant to Ext.P4 notice shall be put on hold till orders are passed on Ext.P3 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 smm

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