Kerala High Court
Silpa Projects & Infrastructure (I) ... vs The Chief Commissioner Of Income-Tax on 17 May, 2024
Author: T.R.Ravi
Bench: T.R.Ravi
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946
WP(C) NO. 17865 OF 2024
PETITIONER:
SILPA PROJECTS & INFRASTRUCTURE (I) PRIVATE
LIMITED, 3RD FLOOR, NORTH AVENUE, PARAMARA
ROAD KOCHI, PIN - 682018, REPRESENTED BY
ITS MANAGING DIRECTOR, MR TS SANIL
BY ADVS.
NITISH SATHESH SHENOY
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
BIJITHA B. BOSE
SNEHA MARIYA JAMES
RESPONDENTS:
1 THE CHIEF COMMISSIONER OF INCOME-TAX
CR BUILDING, IS PRESS ROAD,
KOCHI, PIN - 682018
2 THE COMMISSIONER OF INCOME-TAX
CR BUILDING, IS PRESS ROAD,
KOCHI, PIN - 682018
3 THE COMMISSIONER OF APPEALS - II
6TH FLOOR, KERA BHAVAN SRVH ROAD,
ERNAKULAM - 11, PIN - 682011
4 THE NATIONAL FACELESS APPEAL CENTRE (NFAC)
MAYUR BHAWAN, CONNAUGHT LANE,
BARAKHAMBA NEW DELHI, PIN - 110001
REPRESENTED BY ITS COMMISSIONER,
5 INCOME-TAX OFFICER CORPORATE CIRCLE 2(1)
CR BUILDING, IS PRESS ROAD,
KOCHI, PIN - 682018
6 ASSISTANT COMMISSIONER OF INCOME-TAX,
CORPORATE CIRCLE 2(1),CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682018
7 ASSISTANT COMMISSIONER OF INCOME-TAX
CENTRAL PROCESSING CENTRE,
BENGALURU, PIN - 682018
W.P.(C).No.17865 of 2024
:2:
BY ADVS.
SRI.JOSE JOSEPH - SC
SMT.RESMI THOMAS - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C).No.17865 of 2024
:3:
T.R. RAVI, J.
===================
W.P.(C)No.17865 of 2024
==========================
Dated this the 17th day of May, 2024
JUDGMENT
Heard counsel for the petitioner and the Standing Counsel
for the respondents.
2. The limited prayer in the writ petition is for a direction to
the 4th respondent to dispose of Exts.P7A to P7F appeals filed
against Exts.P6A to P6G assessment orders and P8 stay petition.
In view of the limited prayer made in the writ petition, this
writ petition is disposed of directing the 4th respondent to take up
Exts.P7A to P7F appeals and Ext.P8 stay petition and hear and
dispose of the stay petition within two months. The coercive steps
for recovery shall be kept in abeyance till then.
Sd/-
T.R. RAVI
JUDGE
anm
APPENDIX OF WP(C) 17865/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE LETTER DATED
12.04.2024 ISSUED BY THE 5TH RESPONDENT.
Exhibit P2 A TRUE COPY OF THE LETTER DATED
30.04.2024 FILED WITH THE 5TH RESPONDENT
Exhibit P3 A TRUE COPY OF THE LETTER DATED
09.05.2024
Exhibit P4 TRUE COPY OF THE APPLICATION DATED
10.05.2024 SEEKING OUT OF TURN HEARING
OF THE APPEALS
Exhibit P5 A TRUE COPY OF THE GUIDELINE DATED
07.03.2024 ISSUED BY THE CENTRAL BOARD
OF DIRECT TAXES.
Exhibit P6A TRUE COPY OF THE ASSESSMENT ORDER DATED
23.01.2015
Exhibit P6B TRUE COPY OF THE ASSESSMENT ORDER DATED
27.02.2015 ISSUED UNDER SECTION 143(3)
OF THE ACT
ExhibitP6C TRUE COPY OF THE ASSESSMENT ORDER DATED
30.03.2016
Exhibit P6D A TRUE COPY OF THE ASSESSMENT ORDER
DATED 12.03.2021 ISSUED UNDER SECTION
154 OF THE ACT
Exhibit P6E A TRUE COPY OF THE ASSESSMENT ORDER
DATED 29.11.2016
Exhibit P6F TRUE COPY OF THE ASSESSMENT ORDER DATED
12.05.2022
Exhibit P6G TRUE COPY OF THE INTIMATION DATED
20.12.2021
Exhibit P7A A COPY OF APPEAL DATED 14.03.2026 FILED
BEFORE THE 3RD RESPONDENT.
Exhibit P7B A COPY OF APPEAL DATED 09.04.2015 BEFORE
THE 3RD RESPONDENT
Exhibit P7C COPY OF APPEAL DATED 30.04.2016 FILED
BEFORE THE 3RD RESPONDENT
Exhibit P7D COPY OF APPEAL PREFERRED BEFORE 4TH
RESPONDENT ON 29.04.2022
Exhibit P7E COPY OF THE APPEAL PREFERRED BEFORE THE
4TH RESPONDENT ON 10.06.2022.
Exhibit P7F COPY OF APPEAL FILED BEFORE THE 4TH
RESPONDENT ON 25.04.2022
Exhibit P8 TRUE COPY OF THE CONSOLIDATED STAY
APPLICATION FURNISHED TO THE 4TH
RESPONDENT VIDE E-MAIL DATED 21.12.2022
Exhibit P9 TRUE COPY OF THE RECTIFICATION
APPLICATION DATED 29.11.2017
Exhibit P10 COPY OF WPC 28267 OF 2023 DATED
11.09.2023
Exhibit P11 COPY OF WPC 28910 OF 2023 DATED
19.09.2023
RESPONDENTS' EXHIBITS : NIL.
