Kerala High Court
Kerala State Financial Enterprises ... vs Union Of India on 31 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 31ST DAY OF MAY 2024 / 10TH JYAISHTA, 1946
WP(C) NO. 17759 OF 2024
PETITIONER:
KERALA STATE FINANCIAL ENTERPRISES LIMITED
BHADRATHA',
MUSEUM ROAD,
CHEMBUKKAVU,
THRISSUR,
REPRESENTED BY ITS LIAISON OFFICER (LEGAL)
MR. SUDARSANAN T.V,
PIN - 680 020.
BY ADVS.
KURYAN THOMAS
M.GOPIKRISHNAN NAMBIAR
K.JOHN MATHAI
JOSON MANAVALAN
PAULOSE C. ABRAHAM
RAJA KANNAN
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS REVENUE SECRETARY,
MINISTRY OF FINANCE,
NEW DELHI,
PIN - 110 004.
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE,
DELHI,
C-BLOCK,
4TH FLOOR,
S.P. M. CIVIC CENTER,
NEW DELHI,
PIN - 110 001.
3 ASSESSMENT UNIT
INCOME TAX DEPARTMENT,
NATIONAL E-ASSESSMENT CENTRE,
ROOM NO.401,
2ND FLOOR,
E-RAMP, JAWAHARLAL NEHRU STADIUM,
NEW DELHI, PIN - 110 003.
WP(C).No.17759 OF 2024
2
4 THE DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 1(1) AND TPS, WARD TDS,
AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR,
THRISSUR - 680 001.
SRI. P.G. JAYASHANKAR - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 31.05.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C).No.17759 OF 2024
3
JUDGMENT
The petitioner is an assessee under the
Income Tax Act, 1961 (for short, 'the Act').
Against Ext.P1 order of assessment for the year
2022 - 2023, the petitioner preferred Ext.P2
appeal before the 2nd respondent under Section
246A of the Act. The petitioner has also preferred
Ext.P4 stay petition. The grievance of the
petitioner is that pending the appeal, Ext.P6
demand has been made for recovery of the
amount pursuant to Ext.P1.
2. Ext.P2 is a statutory appeal. The
petitioner has preferred Ext.P4 stay petition.
There will be a direction to the 2nd respondent to
consider Ext.P4 stay petition, as expeditiously as
possible, at any rate, within a period of two
WP(C).No.17759 OF 2024
months from the date of receipt of a copy of this
judgment. Till orders are passed on Ext.P4 stay
petition, all recovery proceedings pursuant to
Exts.P1 and P6 shall be deferred.
The writ petition is disposed of with the above
direction.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SPR
WP(C).No.17759 OF 2024
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 THE TRUE COPY OF THE ORDER OF
ASSESSMENT DATED 22.03.2024 PASSED BY
THE 3RD RESPONDENT FOR THE A.Y 2022-23.
EXHIBIT P2 A TRUE COPY OF FORM NO.35 (APPEAL
MEMORANDUM WITHOUT ANNEXURES) DATED
17.04.2024 E-FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
EXHIBIT P3 THE TRUE COPY OF THE STATEMENT OF FACTS
DATED 11.04.2024 E-FILED BY THE
PETITIONER ALONG WITH EXT.P2 APPEAL
BEFORE THE 2ND RESPONDENT.
EXHIBIT P3(a) THE TRUE COPY OF THE GROUNDS OF APPEAL
DATED 11.04.2024 E-FILED BY THE
PETITIONER ALONG WITH EXT.P2 APPEAL
BEFORE THE 2ND RESPONDENT.
EXHIBIT P4 THE TRUE COPY OF THE STAY PETITION
DATED 11.04.2024, E-FILED ALONG WITH
EXT.P2 APPEAL BEFORE THE 2ND
RESPONDENT.
EXHIBIT P5 THE TRUE COPY OF E-ACKNOWLEDGMENT DATED
17.04.2024, GENERATED AT THE TIME OF
FILING OF EXT.P2 APPEAL.
EXHIBIT P6 THE TRUE COPY OF THE LETTER DATED
03.05.2024 ISSUED BY THE 4TH
RESPONDENT.
EXHIBIT P7 THE TRUE COPY OF THE LETTER DATED
08.05.2024 SUBMITTED BY THE PETITIONER
BEFORE THE 4TH RESPONDENT.
EXHIBIT P8 THE TRUE COPY OF THE JUDGMENT DATED
09.10.2023 IN W.A NO. 1752 OF 2023
PASSED BY THE DIVISION BENCH OF THIS
HON'BLE COURT
EXHIBIT P9 THE TRUE COPY OF THE JUDGMENT DATED
14.03.2012 PASSED BY THE HON'BLE BOMBAY
HIGH COURT IN UTI MUTUAL FUND VS.
INCOME-TAX OFFICER AND OTHERS, REPORTED
IN (2012) 345 ITR 71 (BOM).
RESPONDENTS EXHIBITS: NIL.
