M/S. Blue Stone Metals vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 12074 Ker

Kerala High Court

M/S. Blue Stone Metals vs The Assistant Commissioner Of Income ... on 10 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.17049/2024                        1/3                         Order Date : 10-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
                  Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
                                  WP(C) NO. 17049 OF 2024
   PETITIONER:

          M/S. BLUE STONE METALS EGP/2/215 B, CHELAKKODE, EDAYOOR, MALAPPURAM
          . REPRESENTED BY ITS MANAGING PARTNER, KUNNATH SHARAFUDHEEN, PIN -
          676552

   RESPONDENTS:

      1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, KOCHI
         CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, PIN - 682018
      2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, GIRI
         NAGAR, PANAMPILLY NAGAR, KOCHI, PIN - 682036


        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay all recovery steps pursuant to Ext. P1 assessment order
   issued by the 1st respondent, till final disposal of this writ petition
   (civil).


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S.R.SREEJITH, K.KRISHNA, ACHYUTH MENON & PADMANATHAN K.V., Advocates for
   the petitioner, the court passed the following:
 WP(C) No.17049/2024                         2/3                     Order Date : 10-05-2024




                           MURALI PURUSHOTHAMAN, J.
                           ------------------------------------
                              W.P (C) No. 17049 of 2024
                           ------------------------------------
                           Dated this the 10th day of May, 2024


                                         ORDER

Admit.

Learned Standing Counsel takes notice for

respondents.

There will be an interim direction to the 2 nd respondent

to consider and dispose of Ext. P3 petition for stay, as

expeditiously as possible, at any rate within a period of two

months. Till such time, recovery steps pursuant to Ext.P1

proceedings shall be deferred.

Sd/-

MURALI PURUSHOTHAMAN, JUDGE

S.M.K. WP(C) No.17049/2024 3/3 Order Date : 10-05-2024

APPENDIX OF WP(C) 17049/2024 Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 DTD. 12-02-2024 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-03-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 20-04-2024 Exhibit P4 COPY OF THE JUDGMENT IN WPC NO. 29879/23 OF THIS HON'BLE COURT DTD. 20-09-2023