Venad Granites And Sand Pvt Limited v. The Commissioner Income-tax (Appeals), Kerala / The Assistant Commissioner of Income-tax, Circle Kollam, Kollam
[Citation -2020-LL-0220-94]
| Citation | 2020-LL-0220-94 |
|---|---|
| Appellant Name | Venad Granites And Sand Pvt Limited |
| Respondent Name | The Commissioner Income-tax (Appeals), Kerala / The Assistant Commissioner of Income-tax, Circle Kollam, Kollam |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 20/02/2020 |
| Judgment | View Judgment |
| Keyword Tags | condonation of delay • assessment order • disputed amount • demand notice • opportunity of being heard • disposal of appeal |
| Bot Summary: | No.4989 OF 2020(W) 2 JUDGMENT The grievance of the petitioner in the instant case is that against the assessment order dated 16th December 2019 passed under Section 143(3), Ext.P1, the petitioner has preferred an appeal, Ext.P3 dated 11 th February 2020 along with an application for condonation of delay, Ext.P4 and the income tax authorities are insisting for payment of 20 of disputed amount on the basis of the Government circular dated 31st July 2017. The aforementioned circular has not been appreciated by this Court in a catena of the judgments and thus urging this Court for issuance of writ by directing respondents to decide the appeal and application for condonation of delay, including interim prayer without insistence of 20 of the amounts. Having heard the learned counsel for the parties and apprised the paper book, I dispose of the writ petition with a direction to the appellate court to decide the appeal and the application for condonation of delay preferred against the WP(C). No.4989 OF 2020(W) 3 assessment order, Ext.P1 without insisting 20 of the payment in accordance with law. Steps for recovery of amounts pertaining to the demand notice shall be kept in abeyance. The stay of the demand is till the decision on the application for condonation of delay or any interim prayer. |