Kerala Kera Karshaka Sahakarana Federation Ltd. v. The Deputy Commissioner of Income-tax Circle-2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
[Citation -2020-LL-0129-61]

Citation 2020-LL-0129-61
Appellant Name Kerala Kera Karshaka Sahakarana Federation Ltd.
Respondent Name The Deputy Commissioner of Income-tax Circle-2(1), Thiruvananthapuram / The Commissioner of Income-tax (Appeals), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 29/01/2020
Assessment Year 2014-15, 2015-16
Judgment View Judgment
Keyword Tags reasonable opportunity of being heard • interest of justice • coercive steps • demand notice • stay petition • application for stay
Bot Summary: The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. Heard Smt.Nisha John, learned counsel appearing for the petitioner and Sri.Jose Joseph, learned standing counsel appearing for the respondents. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2 nd respondent shall take up the matters in Exts.P3(a) P4(a) stay applications filed in Exts.P3 P4 appeals and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on those applications WP(C). No.2405 OF 2020(A) 3 without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid stay applications, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition stands finally disposed of.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, 29TH DAY OF JANUARY 2020 / 9TH MAGHA, 1941 WP(C).No.2405 OF 2020(A) PETITIONER: M/S KERALA KERA KARSHAKA SAHAKARANA FEDERATION LTD., KERA TOWER, KERA FED, KERA WATER WORKS COMPOUND, VELLAYAMBALAM, THIRUVANANTHAPURAM-695 033, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI N RAVI KUMAR. BY ADVS. SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENTS: 1 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1) AYAKKAR BHAWAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. ADV. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.2405 OF 2020(A) 2 ALEXANDER THOMAS, J. W.P(C) No.2405 of 2020 Dated this 29th day of January, 2020 JUDGMENT Against Exts.P1 & P2 orders, petitioner has filed Exts.P3 & P4 appeals and Exts.P3(a) & P4(a) stay petitions. petitioner's grievance is that during pendency of stay petitions, coercive recovery proceedings have been initiated by assessing authority for recovery of disputed amounts. 2. Heard Smt.Nisha John, learned counsel appearing for petitioner and Sri.Jose Joseph, learned standing counsel appearing for respondents. 3. After hearing both sides and after taking note of facts and circumstances of case, it is ordered in interest of justice that 2 nd respondent shall take up matters in Exts.P3(a) & P4(a) stay applications filed in Exts.P3 & P4 appeals and after affording reasonable opportunity of being heard to petitioner through their authorised representative/counsel, if any, shall pass orders on those applications WP(C).No.2405 OF 2020(A) 3 without much delay, preferably within period of two months from date of production of certified copy of this judgment. Until orders are thus passed on abovesaid stay applications, further coercive steps for enforcement of impugned order will be kept in abeyance. With these observations and directions, above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS JUDGE vgd WP(C).No.2405 OF 2020(A) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2019 PASSED BY 1ST RESPONDENT FOR AY-2015-16 ALONG WITH DEMAND NOTICE COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2019 PASSED BY 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE COMPUTATION OF INCOME EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL DATED 16.1.2020 FOR AY-2014-15 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P3 (A) TRUE COPY OF STAY PETITION DATED 16.1.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED 16.1.2020 FOR AY-2015-16 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P4 (A) TRUE COPY OF STAY PETITION DATED 16.1.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2015-16 EXHIBIT P5 TRUE COPY OF APPLICATION DATED 16.1.2020 SUBMITTED BY PETITIONER U/S 220(6) BEFORE 1ST RESPONDENT FOR AY- 2014-15 EXHIBIT P6 TRUE COPY OF APPLICATION DATED 16.1.2020 SUBMITTED BY PETITIONER U/S 220(6) BEFORE 1ST RESPONDENT FOR AY- 2015-16 Kerala Kera Karshaka Sahakarana Federation Ltd. v. Deputy Commissioner of Income-tax Circle-2(1), Thiruvananthapuram / Commissioner of Income-tax (Appeals), Thiruvananthapuram
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