Kerala High Court
Artisans Development Co Operative Ltd ... vs The Central Board Of Direct Taxes on 30 April, 2024
Author: Kauser Edappagath
Bench: Kauser Edappagath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 30TH DAY OF APRIL 2024 / 10TH VAISAKHA, 1946
WP(C) NO. 16677 OF 2024
PETITIONER:
ARTISANS DEVELOPMENT CO OPERATIVE LTD 4429
KERALA (ARTCO LTD),
KOCHUVEETIL TOWERS TC 25/595/5
MODEL SCHOOL JUNCTION,
THIRUVANANTHAPURAM G.P.O.
THIRUVANANTHAPURAM,
REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 695001
BY ADVS.
K.P.PRADEEP
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 THE CENTRAL BOARD OF DIRECT TAXES,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
REPRESENTED BY ITS CHAIRMAN, PIN - 110001
2 CHIEF COMMISSIONER OF INCOME TAX,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA,
AAYAKAR BHAVAN, KOWADIAR,
THIRUVANANTHAPURAM, PIN - 695003
3 ADDITIONAL COMMISSIONER OF INCOME TAX,
ASSESSMENT UNIT, INCOME TAX DEPARTMENT,NATIONAL
FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401,
2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI, PIN - 110003
WP(C) NO. 16677 OF 2024
- : 2 :-
4 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI,
ROOM NO. 401, 2ND FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM, DELHI, PIN - 110003
SRI. CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.04.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 16677 OF 2024
- : 3 :-
JUDGMENT
Petitioner challenges Ext.P2 assessment order. The petitioner
preferred Ext.P7 appeal before the 4th respondent challenging Ext.P2
assessment order. The petitioner has also moved Ext.P8 stay
application.
2. The limited prayer of the petitioner is to give a direction to
the 4th respondent to consider and pass orders on Ext.P8 stay
application.
Having heard the learned counsel for the petitioner and the
learned Standing Counsel for income tax, this writ petition is
disposed of with a direction to the 4 th respondent to dispose of Ext.P8
stay application, within a period of two months from the date of
receipt of a copy of this judgment. The recovery proceedings against
the petitioner for recovery of the amount confirmed against it by
Ext.P2 assessment order shall be kept in abeyance till then.
Sd/-
DR.KAUSER EDAPPAGATH, JUDGE
AS
WP(C) NO. 16677 OF 2024
- : 4 :-
APPENDIX OF WP(C) 16677/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE RETURN OF INCOME DATED
11-10-2022 FILED UNDER THE INCOME TAX
ACT, FOR THE ASSESSMENT YEAR 2018-19
EXHIBIT P2 TRUE COPY OF THE ORDER NO DIN
ITBA/AST/S/147/2023-24/1061830373(1)
DATED 01-03-2024 ISSUED FOR THE YEAR
2018-19 BY THE 3RD RESPONDENT
EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE ISSUED
FOR THE YEAR 2018-19 BY THE 3RD
RESPONDENT DATED 01-03-2024
EXHIBIT P 4 TRUE COPY OF THE PETITION DATED 14-3-
2024 SUBMITTED BEFORE THE 2ND RESPONDENT
EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO 13/2023
DATED 26-7-2023 ISSUED BY THE 1ST
RESPONDENT
EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 4-10-
2023 IN WP © NO 14224 OF 2023
EXHIBIT P7 TRUE COPY OF THE APPEAL DATED 17-04-2024
FILED FOR THE YEAR 2018-19 BEFORE THE
4TH RESPONDENT BY THE PETITIONER
EXHIBIT P8 TRUE COPY OF THE STAY APPLICATION DATED
16-4-2024, FOR THE ASSESSMENT YEAR 2018-
EXHIBIT P9 TRUE COPY OF THE JUDGMENT IN WA NO 491
OF 2024 DATED 05-04-2024 PASSED BY THE
HON'BLE DIVISION BENCH
