Biowin Agro Reearch vs The ...
2021 Latest Caselaw 12997 Ker

W.P.(C)NO.12320 OF 2021


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                     THE HONOURABLE MR.JUSTICE V.G.ARUN
      THURSDAY, THE 17TH DAY OF JUNE 2021 / 27TH JYAISHTA, 1943
                          WP(C) NO. 12320 OF 2021

PETITIONER:

        1        M/S. BIOWIN AGRO RESEARCH, M P 5/587D, VEMOM POST,
                 MANANTHAVADY, WAYANAD - 670 645,
                 REPRESENTED ITS DIRECTOR, FR.JOHN JOSEPH


                 BY ADVS.
                 HARISANKAR V. MENON
                 MEERA V.MENON

RESPONDENTS:

        1        THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF
                 INCOME TAX/INCOME TAX OFFICER, NATIONAL E-ASSESSMENT
                 CENTRE, DELHI-110001

        2        NATIONAL FACELESS APPEAL CENTRE, DELHI-110001,
                 REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER


OTHER PRESENT:

                 SC CHRISTOPHER ABRAHAM

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)NO.12320 OF 2021

                                        2




                                JUDGMENT

Dated this the 17th day of June 2021

The petitioner is an assessee under the Income

Tax Act, 1961 and has been issued with Ext.P1

assessment order for the year 2018-19. Aggrieved,

the petitioner has filed Exts.P3 appeal along with P3

(a) stay petition. The limited relief sought is to direct

the Appellate Authority to consider the appeal and

the stay petition on an early date and to keep the

recovery proceedings based on the assessment order

in abeyance.

2. I have heard learned Standing Counsel for

the Income Tax Department also.

3. Considering the limited relief sought, the writ

petition is disposed of, directing the second

respondent Appellate Authority to consider Ext.P3(a)

stay petition and pass orders thereon as

expeditiously as possible and at any rate within a

period of four months from the date of receipt of a

copy of this judgment. Till such time as an order is W.P.(C)NO.12320 OF 2021

passed on Ext.P3(a), the recovery proceedings based

on Ext.P1 assessment order shall be kept in

abeyance.

Sd/-

V.G.ARUN

JUDGE NB/17.06.21 W.P.(C)NO.12320 OF 2021

APPENDIX OF WP(C)12320/21

PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19.

EXHIBIT P2 COPY OF THE S.O.NO.3296(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P2 (a) COPY OF THE S.O.NO.3297(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI.

EXHIBIT P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3 (a) COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE ADDITIONAL/JOINT/ASSISTANT COMMISSIONER OF INCOME TAX, COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI.

EXHIBIT P4 COPY OF THE ORDER OF THIS HON'BLE COURT IN WP(C)NO.5849/2021

RESPONDENT'S EXHIBITS: NIL

TRUE COPY P.A. TO JUDGE