Biowin Agro Research vs Assessment Unit
2024 Latest Caselaw 31370 Ker

Kerala High Court

Biowin Agro Research vs Assessment Unit on 2 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:81360



               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

   SATURDAY, THE 2ND DAY OF NOVEMBER 2024 / 11TH KARTHIKA, 1946

                       WP(C) NO. 38655 OF 2024

PETITIONER:

          BIOWIN AGRO RESEARCH,
          659 XVIII, WSSS,MANANTHAVADY,WAYANAD, REPRESENTED BY
          ITS MANAGING PARTNER SRI. JOHN JOSEPH, AGED
          56,CHOORAPUZHAYIL HOUSE, AMBUKUTHY, MANANTHAVADY,
          WAYANAD, PIN - 670645.


          BY ADV PADMANATHAN K.V.


RESPONDENTS:

    1     ASSESSMENT UNIT,
          NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT,
          NEW DELHI, PIN - 110011.

    2     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
          NEW DELHI, PIN - 110011.

          SRI.P.R.AJITH KUMAR, SC
          SRI.CHRISTOPHER ABRAHAM, SR.SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 38655 OF 2024

                                      2

                                                           2024:KER:81360
                               JUDGMENT

Challenging Ext.P3 penalty order for the year 2018-19 under

the provisions of the Income Tax Act, 1961, the petitioner has filed an

appeal (Ext.P4) before the 2nd respondent along with Ext.P5 application

for stay. The only relief is sought for a direction to the 2nd respondent to

consider and pass orders on Ext.P5 and to stay any proceedings for

recovery of any amount determined under Ext.P3 till such time as orders

are passed on the stay application.

2. Having regard to the facts and circumstances of the

case, this writ petition will stand disposed of directing the 2nd

respondent before whom Ext.P5 application for stay is pending, to

consider and pass orders on Ext.P5, after affording an opportunity of

hearing to the petitioner, within a period of 2 months from the date of

receipt of a certified copy of this judgment. Till such time as orders are

passed on Ext.P5, any demand pursuant to Ext.P3 shall be kept in

abeyance.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 38655 OF 2024

2024:KER:81360 APPENDIX OF WP(C) 38655/2024

PETITIONER EXHIBITS

Ext. P1 TRUE COPY OF THE ORDER DTD. 04-08-2023 OF THIS HON'BLE COURT IN I.T.A NO. 4 OF 2023

Ext. P2 TRUE COPY OF THE CHALLAN RECEIPT DTD. 11- 08-2023 FOR RS.28,07,120/- PAID BY PETITIONER

Ext. P3 TRUE COPY OF THE PENALTY ORDER DATED 24- 08-2023 PASSED BY THE 1ST RESPONDENT

Ext. P4 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DTD. 22-09-2023

Ext. P5 TRUE COPY OF THE STAY APPLICATION DTD. 22- 09-2023