Kerala High Court
Ravenbeck Security India Limited vs Deputy Commissioner on 3 May, 2024
Author: Kauser Edappagath
Bench: Kauser Edappagath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
FRIDAY, THE 3RD DAY OF MAY 2024 / 13TH VAISAKHA, 1946
WP(C) NO. 16823 OF 2024
PETITIONER:
RAVENBECK SECURITY INDIA LIMITED,
RAVENBECK HOUSE, SUBASH CHANDRA BOSE ROAD CHETTICHIRA,
VYTTILA ERNAKULAM, REPRESENTED BY ITS DIRECTOR
SRI. RAVEENDRAN MRITHINJAYAN, PIN - 682019
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
DHEERAJ SASIDHARAN
RAJATH R NATH
SREE HARIDEV
RESPONDENTS:
1 DEPUTY COMMISSIONER,
OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER,
INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING,
I S PRESS ROAD, KOCHI, PIN - 682018
2 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001
SRI.JOSE JOSEPH - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).No. 16823 of 2024
2
JUDGMENT
Dated this the 3rd day of May, 2024
The Income Tax Department has initiated
proceedings against the petitioner for the assessment years
2019-2020 to 2022-2023 based on the survey conducted by it
in the business premises of the petitioner. Thereafter, Exts.P1
to P1(c) assessment orders were passed. Challenging Ext.P1
series, the petitioner preferred Ext.P2 series appeals before
the 2nd respondent. The petitioner has also moved Ext.P3
series stay petitions. Exts.P2 and P3 series are pending
before the 2nd respondent. The grievance of the petitioner is
that, in the meanwhile, the 1st respondent is initiating steps
for recovery of demand as per the demand notice in Exts.P1
series orders. The limited prayer of the petitioner is to give a
direction to the 2nd respondent to consider and dispose of
Ext.P2 series appeals and Ext.P3 series stay petitions.
2. Having heard the learned counsel for the petitioner
and the learned Standing Counsel for the respondents, this
writ petition is disposed of with a direction to the 2 nd
respondent to consider Ext.P3 series stay petitions and pass
orders within a period of two months from today. Till then, the
recovery proceedings against the petitioner for recovery of
the amount confirmed by Ext.P1 series orders shall be kept in
abeyance.
Sd/-
DR. KAUSER EDAPPAGATH
SK
JUDGE
APPENDIX OF WP(C) 16823/2024
PETITIONER EXHIBITS :
Exhibit P1 COPY OF ASSESSMENT ORDER DATED 13-03-2024
ISSUED BY THE 1ST RESPONDENT FOR THE
ASSESSMENT YEAR 2019-20
Exhibit P1(a) COPY OF ASSESSMENT ORDER DATED 12-03-2024
ISSUED BY THE 1ST RESPONDENT FOR THE
ASSESSMENT YEAR 2020-21
Exhibit P1(b) COPY OF ASSESSMENT ORDER DATED 15-03-2024
ISSUED BY THE 1ST RESPONDENT FOR THE
ASSESSMENT YEAR 2021-22
Exhibit P1(c) COPY OF ASSESSMENT ORDER DATED 12-03-2024
ISSUED BY THE 1ST RESPONDENT FOR THE
ASSESSMENT YEAR 2022-23
Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 13-04-2024
SUBMITTED BY THE PETITIONER AGAINST EXT. P1
Exhibit P2(a) COPY OF APPEAL MEMORANDUM DATED 12-04-2024
SUBMITTED BY THE PETITIONER AGAINST EXT.
P1(A)
Exhibit P2(b) COPY OF APPEAL MEMORANDUM DATED 13-04-2024
SUBMITTED BY THE PETITIONER AGAINST EXT.
P1(B)
Exhibit P2(c) COPY OF APPEAL MEMORANDUM DATED 12-04-2024
SUBMITTED BY THE PETITIONER AGAINST EXT.
P1(C)
Exhibit P3 COPY OF THE STAY PETITION DATED 13-04-2024
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT IN EXT. P2 APPEAL
Exhibit P3(a) COPY OF THE STAY PETITION DATED 12-04-2024
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT IN EXT. P2(A) APPEAL
Exhibit P3(b) COPY OF THE STAY PETITION DATED 13-04-2024
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT IN EXT. P2(B) APPEAL
Exhibit P3(c) COPY OF THE STAY PETITION DATED 12-04-2024
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT IN EXT. P2(C) APPEAL
Exhibit P4 COPY OF THE JUDGMENT DATED 12-03-2024 PASSED
BY THE HON'BLE HIGH COURT IN WP© NO.
