Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member Services -- Sign up today and get free trial for one month.
Kerala High Court
Precious Infraprojects Pvt Ltd vs The Commissioner Of Income Tax ... on 10 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.17263/2024 1/3 Order Date : 10-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
WP(C) NO. 17263 OF 2024
PETITIONER:
PRECIOUS INFRAPROJECTS PVT LTD HAVING ITS OFFICE AT : ST.LOUIS
COMMERCIAL COMPLEX, CHUREH CIRCLE, THRISSUR REPRESENTED BY ITS
DIRECTOR- MR. JOE LOUIS, AGED 49, S/O.E.O.LOUIS, ELUVATHINGAL HOUSE,
KIZHAKKUMPATTUKARA, THRISSUR- 680005, PIN - 680001
RESPONDENTS:
1. THE COMMISSIONER OF INCOME TAX (APPEALS) THE NATIONAL FACELESS
APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NEW
DELHI, PIN - 110001
2. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE DEPUTY
COMMISSIONER OF INCOME TAX, DCIT CIRCLE 1 (1) & PTS THRISSUR,
AAYAKAR BHAVAN,SHAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to pass an interim order staying exhibit P10 and staying all
recovery proceedings based on exhibits P2 and P3 assessment orders pending
disposal of the W.P.C
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S BINU PAUL (NETTOOR) Advocates for the petitioners and of SRI. P.G.
JAYASHANKAR, Advocate for the respondents, the court passed the following:
WP(C) No.17263/2024 2/3 Order Date : 10-05-2024
MURALI PURUSHOTHAMAN, J.
---------------------------------------------
W.P (C) No.17263 of 2024
-------------------------------------------------
Dated this the 10th day of May, 2024
ORDER
Learned Standing Counsel to get instructions.
Post on 27.05.2024. Till such time, all recovery steps pursuant to Exts.P2 and P3 shall be deferred.
Sd/-
MURALI PURUSHOTHAMAN JUDGE akv WP(C) No.17263/2024 3/3 Order Date : 10-05-2024 APPENDIX OF WP(C) 17263/2024 Exhibit P1 TRUE COPY OF CERTIFICATE OF INCORPORATION DATED NIL Exhibit P2 TRUE COPY OF ASSESSMENT ORDER DATED 27-03-2023 PASSED BY THE ASSESSING UNIT, INCOME TAX DEPARTMENT IN RESPECT OF ASSESSMENT YEAR 2018-19 Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED 21-02- 2024 PASSED BY THE ASSESSING UNIT, INCOME TAX DEPARTMENT IN RESPECT OF ASSESSMENT YEAR 2019-20 Exhibit P4 TRUE COPY OF ACKNOWLEDGMENT OF RECEIPT DATED 22-04-2023 ISSUED FROM INCOME TAX DEPARTMENT ACKNOWLEDGING E- FILING OF APPEAL AND STAY PETITION ON 22-04-2023 Exhibit P5 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT FOR STAYING RECOVERY PROCEEDINGS BASED ON EXHIBIT P2 ASSESSMENT ORDER (2018-2019 Exhibit P6 TRUE COPY OF ACKNOWLEDGMENT OF RECEIPT DATED 23-03-2024 ISSUED FROM INCOME TAX DEPARTMENT ACKNOWLEDGING E- FILING OF APPEAL AND STAY PETITION ON 23RO3-2024 Exhibit P7 TRUE COPY OF STAY PETITION FILED BY THE PETITIONER FOR STAYING RECOVERY PROCEEDINGS BASED ON EXHIBIT P3 ASSESSMENT ORDER (2019-20) 2024 Exhibit P8 TRUE COPY OF LETTER/ COMMUNICATION NO.ITBA/RCVA/F/17-2024-25/1064046378 (1) DATED 11-04-2024 ISSUED BY THE SECOND RESPONDENT PETITIONER Exhibit P9 TRUE COPY OF REPLY DATED 16- 04-2024 SUBMITTED BY THE PETITIONER BEFORE THE INCOME TAX OFFICER, DCIT CIRCLE 1(I ) & TPS, THRISSUR (WITHOUT ENCLOSURES) Exhibit P10 TRUE COPY OF COMMUNICATION/LETTER NO.ITBA/COM/F/17/2024-25/106417494(1) DATED 18-04-2024 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P11 COPY OF JUDGMENT DATED 18-11-2022 PASSED BY THE HON'BLE HIGH COURT OF DELHI IN W.P(C)NO.15850/2022 (DABUR INDIA LTD VS CIT(TDS)) AND CONNECTED CASES Exhibit P12 COPY OF JUDGMENT DATED 01-03-2024 PASSED BY THE HON'BLE HIGH COURT OF DELHI IN W.P(C)NO.9310/2022 (NATIONAL ASSOCIATION OF SOFTWARE AND SERVICES COMPANIES VS DEPUTY COMMISSIONER OF INCOME TAX & OTHERS)