The writ petition challenging an income tax order was dismissed as infructuous because the petitioner had already filed a stay petition before the Income Tax Appellate Tribunal, which was seized of the matter. A prior court order similarly directed the petitioner to approach the tribunal first.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 8TH DAY OF DECEMBER 2014/17TH AGRAHAYANA, 1936
WP(C).No. 6441 of 2007 (P)
PETITIONER :
STATE FARMING CORPORATION OF KERALA LTD., FARM HOUSE, VETTITHITTA P.O., ALIMUKKU, PUNALUR, REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS.SRI.K.SASIKUMAR
SRI.S.ARAVIND SRI.S.SREEDUTT SRI.M.M.RAJEEVAN SRI.AJITH KRISHNAN
RESPONDENT(S):
1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE I, KOLLAM.
2. INCOME TAX APPELLATE TRIBUNAL, COCHIN, REPRESENTED BY ITS SECRETARY.
BY SRI.JOSE JOSEPH,SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).NO.6441/2007
APPENDIX
PETITIONER'S EXHIBITS:
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.S.TO.JUDGE
sts
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C).NO.6441 OF 2007 (P) ----------------------------------Dated this the 8th day of December, 2014
J U D G M E N T
The writ petition was filed at a stage when the assessee, aggrieved by an order passed against it under the Income Tax Act, had preferred an appeal and stay petition before the Income Tax Appellate Tribunal. He approached this Court through the present writ petition when the Tribunal was seized of the stay petition, but had not considered the same, and in the meanwhile, recovery steps were initiated against the petitioner. By an order dated 27.2.2007, this Court had directed the petitioner to move the stay petition before the Appellate Tribunal, and thereafter, if necessary, move the writ petition. No further steps are seen taken by the petitioner after the said order dated 27.2.2007. In that view of the matter, the writ petition is dismissed as infructuous.
A.K.JAYASANKARAN NAMBIAR JUDGE
prp
State Farming Corporation of Kerala Ltd.
Deputy Commissioner of Income Tax Circle I, Kollam
Income Tax Appellate Tribunal, Cochin
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
