Ravenbeck Security India Limited vs Deputy Commissioner

Kerala High Court

Ravenbeck Security India Limited vs Deputy Commissioner on 3 May, 2024

Author: Kauser Edappagath

Bench: Kauser Edappagath

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
               THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
         FRIDAY, THE 3RD DAY OF MAY 2024 / 13TH VAISAKHA, 1946
                           WP(C) NO. 16823 OF 2024
PETITIONER:

              RAVENBECK SECURITY INDIA LIMITED,
              RAVENBECK HOUSE, SUBASH CHANDRA BOSE ROAD CHETTICHIRA,
              VYTTILA ERNAKULAM, REPRESENTED BY ITS DIRECTOR
              SRI. RAVEENDRAN MRITHINJAYAN, PIN - 682019
              BY ADVS.
              K.S.HARIHARAN NAIR
              G.REMADEVI
              HARIMA HARIHARAN
              DHEERAJ SASIDHARAN
              RAJATH R NATH
              SREE HARIDEV


RESPONDENTS:

     1        DEPUTY COMMISSIONER,
              OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER,
              INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING,
              I S PRESS ROAD, KOCHI, PIN - 682018
     2        THE COMMISSIONER OF INCOME TAX (APPEALS),
              NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001


              SRI.JOSE JOSEPH - SC



     THIS     WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
03.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C).No. 16823 of 2024
                                    2


                             JUDGMENT

Dated this the 3rd day of May, 2024 The Income Tax Department has initiated proceedings against the petitioner for the assessment years 2019-2020 to 2022-2023 based on the survey conducted by it in the business premises of the petitioner. Thereafter, Exts.P1 to P1(c) assessment orders were passed. Challenging Ext.P1 series, the petitioner preferred Ext.P2 series appeals before the 2nd respondent. The petitioner has also moved Ext.P3 series stay petitions. Exts.P2 and P3 series are pending before the 2nd respondent. The grievance of the petitioner is that, in the meanwhile, the 1st respondent is initiating steps for recovery of demand as per the demand notice in Exts.P1 series orders. The limited prayer of the petitioner is to give a direction to the 2nd respondent to consider and dispose of Ext.P2 series appeals and Ext.P3 series stay petitions.

2. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of with a direction to the 2 nd respondent to consider Ext.P3 series stay petitions and pass W.P.(C).No. 16823 of 2024 3 orders within a period of two months from today. Till then, the recovery proceedings against the petitioner for recovery of the amount confirmed by Ext.P1 series orders shall be kept in abeyance.

Sd/-

DR. KAUSER EDAPPAGATH SK JUDGE W.P.(C).No. 16823 of 2024 4 APPENDIX OF WP(C) 16823/2024 PETITIONER EXHIBITS :

Exhibit P1 COPY OF ASSESSMENT ORDER DATED 13-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 12-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2020-21 Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 15-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 12-03-2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2022-23 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 13-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1 Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 12-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(A) Exhibit P2(b) COPY OF APPEAL MEMORANDUM DATED 13-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(B) Exhibit P2(c) COPY OF APPEAL MEMORANDUM DATED 12-04-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1(C) Exhibit P3 COPY OF THE STAY PETITION DATED 13-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL Exhibit P3(a) COPY OF THE STAY PETITION DATED 12-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(A) APPEAL Exhibit P3(b) COPY OF THE STAY PETITION DATED 13-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(B) APPEAL Exhibit P3(c) COPY OF THE STAY PETITION DATED 12-04-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2(C) APPEAL Exhibit P4 COPY OF THE JUDGMENT DATED 12-03-2024 PASSED BY THE HON'BLE HIGH COURT IN WP© NO.