M/S. Biowin Agro Researchvemom,Mananthavady,Waynad v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 23 DAY OF NOVEMBER 2022 / 2ND AGRAHAYANA, 1944 WP(C) NO. 37401 OF 2022 PETITIONER: M/S. BIOWIN AGRO RESEARCHVEMOM,MANANTHAVADY,WAYNAD, REPRESENTED BY ITSDIRECTOR, JOHN JOSEPH., PIN - 670645BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS:1THE INCOME TAX OFFICEREXEMPTION WARD,AAYAKAR BHAVAN,NORTH BLOCKMANANCHIRAKOZHIKODE, PIN - 6730012THE INCOME TAX APPELLATE TRIBUNAL1ST FLOOR, BLOCK C-I & C-II,KENDRIYA BHAVAN, KAKKANAD,KOCHI, ERNAKULAM, PIN - 682037 ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2022, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P. (C) No. 37401 of 2022 JUDGMENT Dated this the 23[rd] day of November, 2022 The petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961 for theassessment year 2017-2018. The petitioner filed Ext.P3 appeal along with Ext.P4 stay petition. The petitionerapprehends that pending consideration of the stay petition,the proceedings may be taken to recover amounts dueunder Ext.P1 order of assessment. 2.The learned standing counsel appearing for therespondent department states that the appellate authoritymay be directed to consider and pass orders on Ext.P4 staypetition and till such time the orders are passed, no stepswill be taken to recover the amounts due under Ext.P1 orderof assessment. The learned standing counsel appearing for the 3.Having regard to the submissions made, this writ W.P. (C) No. 37401 of 2022 ..3.. petition will stand disposed of directing the 2[nd] respondentto consider and pass orders on Ext.P4 stay petition, afteraffording to the petitioner an opportunity of being heard.Till such time as orders are passed on Ext.P4 stay petitionfiled in Ext.P3 appeal, any steps initiated for recovery of theamounts due under Ext.P1 order of assessment shall bekept in abeyance. The writ petition is disposed of as above. RMV Sd/- GOPINATH P. JUDGE ..4.. APPENDIX OF WP(C) 37401/2022 PETITIONER EXHIBITSExhibit P1Exhibit P2 Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 30-12-2019Exhibit P2COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE, DELHI FOR THE YEAR 2017-18 DTD. 30-10-2021Exhibit P3COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. NIL Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD. 14-10-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE