Kerala State Commercial Tax Department ... vs The Central Board Of Direct Taxes

Kerala High Court

Kerala State Commercial Tax Department ... vs The Central Board Of Direct Taxes on 19 April, 2024

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
         THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
     FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946
                        WP(C) NO. 16115 OF 2024


PETITIONER :-

          KERALA STATE COMMERCIAL TAX DEPARTMENT STAFF HOUSING
          CO-OPERATIVE SOCIETY LTD,
          3RD FLOOR, TAX TOWER KILLIPPALAM, ARAMANA S.O,
          THIRUVANANTHAPURAM,REPRESENTED BY ITS PRESIDENT
          SATHEESH KUMAR S, PIN - 695002

          BY ADVS.
          K.P.PRADEEP
          T.T.BIJU
          T.THASMI
          M.J.ANOOPA


RESPONDENTS :-

    1     THE CENTRAL BOARD OF DIRECT TAXES,
          DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT
          OF INDIA, NORTH BLOCK NEW DELHI, REPRESENTED BY ITS
          CHAIRMAN, PIN - 110001

    2     ADDITIONAL COMMISSIONER OF INCOME TAX,
          ASSESSMENT UNIT,INCOME TAX DEPARTMENT,NATIONAL FACELESS
          ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR,
          E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003

    3     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO.
          401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI,
          PIN - 110003

          BY ADVS.
          CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
          P.R.AJITH KUMAR
          SRI.JOSE JOSEPH, SC FOR INCOME TAX DEOARTMENT


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16115 OF 2024
                                2




                           JUDGMENT

Aggrieved by Ext.P2 order of assessment relating to the assessment year 2022-23, the petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the appeal is considered. Hence this writ petition.

2. The learned standing counsel for the respondents submits that the issue involved in this writ petition is covered in favour of the petitioner by the judgment of the Apex Court.

3. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.

4. Accordingly, there will be a direction to the 3 rd respondent to consider and pass orders on Ext.P3, within a WP(C) NO. 16115 OF 2024 3 period of four months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

SHOBA ANNAMMA EAPEN JUDGE SMA WP(C) NO. 16115 OF 2024 4 APPENDIX OF WP(C) 16115/2024 PETITIONER EXHIBITS :-

Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGEMENT DATED 25-09-2022 FILED UNDER SECTION 139 OF THE INCOME TAX ACT, FOR THE ASSESSMENT YEAR 2022-2023 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/143(3)/2023-24/1062844978(1) DATED 18-03-2024 ISSUED FOR THE YEAR 2022-23 BY THE 2NDRESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF THE APPEAL DATED 16-04-2024 FILED FOR THE YEAR 2022-23 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.

ITBA/AST/S/156/2023-24/1062846281(1) DATED 18-03-2024 ISSUED FOR THE YEAR 2022-23 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 12-04-2024 IN WPC NO 15785 OF 2024