Kerala High Court
Biowin Agro Research vs Assessment Unit on 2 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:81359
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
SATURDAY, THE 2ND DAY OF NOVEMBER 2024 / 11TH KARTHIKA, 1946
WP(C) NO. 38650 OF 2024
PETITIONER:
BIOWIN AGRO RESEARCH,
659 XVIII, WSSS, MANANTHAVADY, WAYANAD - 670645,
REPRESENTED BY ITS MANAGING PARTNER, SRI. JOHN JOSEPH,
AGED 56, CHOORAPUZHAYIL HOUSE, AMBUKUTHY, MANANTHAVADY,
WAYANAD, PIN - 670645.
BY ADVS.
PADMANATHAN K.V.
R.SREEJITH
RESPONDENTS:
1 ASSESSMENT UNIT,
NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,
NEW DELHI, PIN - 110011.
2 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
NEW DELHI, PIN - 110011.
BY SRI.P.R.AJITHKUMAR, SC
SRI.CHRISTOPHER ABRAHAM, SR.SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 38650 OF 2024
2
2024:KER:81359
JUDGMENT
Challenging Ext.P1 assessment order for the year 2022-23 under the provisions of the Income Tax Act, 1961, the petitioner has filed an appeal (Ext.P2) before the 2nd respondent along with Ext.P3 application for stay. The only relief is sought for a direction to the 2nd respondent to consider and pass orders on Ext.P3 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay application.
2. Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 2nd respondent before whom Ext.P3 application for stay is pending, to consider and pass orders on Ext.P3, after affording an opportunity of hearing to the petitioner, within a period of 2 months from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept in abeyance.
Sd/-
GOPINATH P. JUDGE DK WP(C) NO. 38650 OF 2024 3 2024:KER:81359 APPENDIX OF WP(C) 38650/2024 PETITIONER EXHIBITS Ext. P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24-03-2024 Ext. P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DTD. 23-04-2023 Ext. P3 TRUE COPY OF THE STAY APPLICATION DTD.
23-04-2023