M/S. Somatheeram Research ... vs 1. ...
2023 Latest Caselaw 181 Ker

Citation : 2023 Latest Caselaw 181 Ker
Judgement Date : 6 January, 2023

Kerala High Court

M/S. Somatheeram Research ... vs 1. ... on 6 January, 2023

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
                        WP(C) NO. 376 OF 2023
PETITIONER:

            M/S. SOMATHEERAM RESEARCH INSTITUTE AND AYURVEDA
            HOSPITAL PVT. LTD.,
            P K VI/1332,
            CHOWARA P.O., THIRUVANANTHAPURAM,
            REPRESENTED BY BABY MATHEW, MG. DIRECTOR

            BY ADVS.
            P.S.SOMAN
            T.RADHAMONY
            B.PRABHAKARAN
            NANCY PRABHAKAR



RESPONDENTS:

    1       ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
            INCOME TAX/INCOME-TAX OFFICER,
            NATIONAL FACELESS ASSESSMENT CENTRE,
            NORTH BLOCK, NEW DELHI - 110 001.

    2       COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS ASSESSMENT CENTRE (NFAC),
            C BLOCK, 4TH FLOOR, S P M CIVIC CENTRE,
            NEW DELHI - 110 001.

            BY SRI.CHRISTOPHER ABRAHAM, SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023 ALONG WITH WP(C) NO. 364 OF 2023, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
 WP(C) NOS. 376 & 364 OF 2023

                                      2




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
 FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
                         WP(C) NO. 364 OF 2023
PETITIONER:

                SOMATHEERAM RESEARCH INSTITUTE AND AYURVEDA
                HOSPITAL PVT. LTD.,
                P K VI/1332,
                CHOWARA P.O., THIRUVANANTHAPURAM
                REPRESENTED BY BABY MATHEW, MG. DIRECTOR.

                BY ADVS.
                P.S.SOMAN
                T.RADHAMONY
                B.PRABHAKARAN
                NANCY PRABHAKAR



RESPONDENTS:

     1          ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
                OF INCOME TAX/INCOME-TAX OFFICER,
                NATIONAL E- ASSESSMENT CENTRE,
                NORTH BLOCK, NEW DELHI - 110 001.

     2          COMMISSIONER OF INCOME TAX (APPEALS),
                NATIONAL FACELESS APPEAL CENTRE (NFAC),
                C BLOCK, 4TH FLOOR, S P M CIVIC CENTRE,
                NEW DELHI - 110 001.

                ADV. CHRISTOPHER ABRAHAM (SC)


         THIS    WRIT   PETITION     (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 06.01.2023 WP(C) NO. 376 OF 2023, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NOS. 376 & 364 OF 2023

                                  3




                               JUDGMENT

The petitioner in these cases is common. The petitioner

suffered an order of assessment and an order imposing penalty

for the assessment year 2018-19 under the provisions of the

Income Tax Act, 1961. The petitioner has filed appeals against

an order of assessment and the order imposing penalty along

with applications for stay. The petitioner apprehends that

proceedings may be taken to recover amounts due under the

order of assessment and the order imposing penalty, pending

consideration of the stay petitions by the appellate authority.

The learned counsel for the petitioner prays that the recovery

steps may be kept in abeyance till the stay petitions are

decided by the appellate authority.

2. Heard the learned Standing Counsel also.

3. Having regard to the limited nature of relief sought

for in these writ petitions, these writ petitions will stand

disposed of directing that the stay petitions filed by the

petitioner in the appeal filed against the order of assessment

and the order imposing penalty shall be considered and WP(C) NOS. 376 & 364 OF 2023

disposed of by the appellate authority without delay. Till such

time as orders are passed on those stay petitions, any steps

for recovery of amounts due under the order of assessment

and the order of penalty for the assessment year 2018-19 shall

be kept in abeyance.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NOS. 376 & 364 OF 2023

APPENDIX OF WP(C) 376/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.

ITBA/AST/S/143(3)/2020-

21/1031555982(1) DATED 17-03-2021 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19

Exhibit P2 TRUE COPY OF THE DEMAND NOTICE NO.

ITBA/AST/S/156/2020-21/1031556146(1) DATED 17-03-2021 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19

Exhibit P3 TRUE COPY OF THE PENALTY ORDER NO.

ITBA/PNL/F/270A/2021-22/1037824020(1) DATED 15-12-2021 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19.

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.

ITBA/PNL/S/156/2021-22/1037824106(1) DATED 15-12-2021 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19

Exhibit P5 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018- 19 DATED 25-05-2022 WP(C) NOS. 376 & 364 OF 2023