Wp(C)/2532/2019 Of M/S.kerala State Beverages v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 28TH DAY OF JANUARY 2019 / 8TH MAGHA, 1940 WP(C).No.2532 of 2019 PETITIONER: M/S.KERALA STATE BEVERAGES (M & M) CORPORATION LIMITED, X BEVCO TOWERS, CONTONMENT HOUSE ROAD, VIKASCHAVAN P.O., THIRUVANANTHAPURAM-695 010 REPRESENTED BY ITS COMPANY SECRETARY SRI.JOHN JOSEPH, S/O. JOSEPH MATHAI, AGED 51 YEARS, RESIDING AT BTRN B58,NETTAYAM, THIRUVANANTHAPURAM BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SMT. ARYA ANILSMT. NILOOFAR O. NIZAMSRI.ACHYUT K PADMARAJSRI.R.SREEJITH RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCIRCE 1 (1),TRIVANDRAIM-695 003. 2COMMISSIONER OF INCOME TAX (APPEALS)THIRUVANANTHAPURAM-695 003. OTHER PRESENT: K M V PANDALAI, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.2532/2019 J U D G M E N T The petitioner, as against Ext.P1 assessment order, filed Ext.P2appeal before the 2[nd] respondent. The petitioner also filed Ext.P3 stayapplication. Considering the facts and circumstances of the case, there shallbe a direction to the 2[nd] respondent to consider the stay applicationfiled by the petitioner within a period of two months, after issuing noticeto the petitioner. Till disposal of the stay application, all recoveryproceedings based on the assessment order shall be kept inabeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE smp APPENDIX PETITIONER'S EXHIBITS:EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-17 DATED 28.12.2018 PASSED BY THE FIRST RESPONDENT EXHIBIT P2TRUE COPY OF THE APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENTEXHIBIT P3TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENTRESPONDENTS' EXHIBITS: NIL. True CopyP.S to Judge smp