Kerala High Court
M/S.Diamond Food Products vs The Assistant Commissioner Of Income ... on 20 April, 2016
Author: A.M.Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
WEDNESDAY, THE 18TH DAY OF MAY 2016/28TH VAISAKHA, 1938
WP(C).No. 17528 of 2016 (M)
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PETITIONER(S):
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M/S.DIAMOND FOOD PRODUCTS,
P.O.PERUMBAVOOR, KERALA-683 544,
REPRESENTED BY ITS PARTNER: SAJU P.FRANCIS.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - I,
KAP COMPLEX, RAILWAY STATION ROAD,
ALUVA-683 101.
2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II,
POORNIMA, PANAMPALLY NAGAR, KOCHI-682 038.
BY SRI.K.M.V.PANDALAI,SC, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18-05-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
msv/
WP(C).No. 17528 of 2016 (M)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE
1ST RESPONDENT ON 30.03.2016 FOR 2013-14.
P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT.
P3: TRUE COPY OF PETITION DATED 20.04.2016 FILED BY THE
PETITIONER.
P4: TRUE COPY OF LETTER DATED 02.05.2016 ISSUED BY THE
1ST RESPONDENT.
P5: TRUE COPY OF STAY PETITION DATED 05.05.2016 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
RESPONDENT(S)' EXHIBITS:
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NIL
//TRUE COPY//
P.S.TO JUDGE
Msv/
A.M.SHAFFIQUE, J.
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W.P.(C) No.17528 of 2016
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Dated this the 18th day of May, 2016
J U D G M E N T
The petitioner had preferred an appeal against the order of assessment before the Assistant Commissioner of Income Tax. The order Ext.P4 dated 02.05.2016 came to be passed calling upon the petitioner to pay 15% of the disputed amount i.e. 34,84,427/- on or before 10.05.2016. The petitioner aggrieved by the said interim order filed a further appeal before the Commissioner of Income Tax (Appeals) as Ext.P5 seeking stay of collection of the balance tax of 2,32,29,510/-. The petitioner submits that in the meantime, steps have been taken to recover the amount and seeks for disposal of the appeal on merits.
2. A perusal of the records would indicate that the appeal is filed only on 08.04.2016. Hence, it may not be possible for this Court to direct the appeal itself to be disposed of immediately. In the said circumstances, since Ext.P5 is pending before the 2nd respondent, it will suffice issuing a direction to the 2nd respondent to consider Ext.P5 within a period of one month from the date of receipt of a copy of this judgment.
Accordingly, this writ petition is disposed of as under :
The 2nd respondent shall consider Ext.P5 and pass appropriate orders within a period of one month from W.P.(C) No.17528 of 2016 2 the date of receipt of a copy of this judgment. In the meantime, all further proceedings for recovery of the amount shall be kept in abeyance.
Sd/-
A.M.SHAFFIQUE, JUDGE.
AV