The High Court at Ernakulam in a writ petition challenged an Income Tax stay order requiring a 20% tax deposit. The Court found the condition onerous and substituted it with a condition of 10% deposit payable within 45 days.
Stay order preserved subject to condition of depositing 10% of tax within 45 days instead of the challenged 20%.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
FRIDAY, THE 12TH DAY OF APRIL 2019 / 22ND CHAITHRA, 1941
WP(C).No. 11066 of 2019
PETITIONER/S:
O.DINESH KUMAR,EX-MANAGING PARTNER M/S. ANASHWARA SILKS AND SAREES (DISSOLVED FIRM) G MALL, CALTEX KANNUR 670 001
BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA
RESPONDENT/S:
1 INCOME TAX OFFICER,WARD-1 AND TPS KANNUR RANGE, AAYAKAR BHAVAN, KANNUR 670 006
SC SRI. CHRISTOPHER ABRAHAM., SC,SRI.JOS WINSON
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 11066 of 2019
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JUDGMENT
Heard the learned counsel for the petitioner and the learned counsel for the respondents.
allowing the Writ Petition.
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WP(C).No. 11066 of 2019
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within the time stipulated by this Court. In default of complying with
the condition without reference to the Court, it shall be presumed
that the stay order is not in operation. Further the 2nd respondent
considers and disposes of the appeal within four months from today.
The Writ Petition is disposed of accordingly.
Sd/- S
S.V.BHATTI, JUDGE
sd. To Judge
WP(C).No. 11066 of 2019
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APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE DISSOLUTION DEED DATED 21-06-2017 DISSOLVING THE FIRM M/S. ANASHWARA SILKS AND SAREES. |
|---|---|
| EXHIBIT P2 | TRUE COPY OF THE PENALTY ORDER DATED 24-05-2018 ISSUED UNDER SECTION 271(1) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2015-16 |
| EXHIBIT P3 | COPY OF THE STATUTORY FIRST APPEAL FILED BY THE PETITIONER FOR THE ASSESSEE M/S. ANASHWARA SILKS AND SAREES BEFORE THE SECOND RESPONDENT FOR THE AY 2014-15 |
| EXHIBIT P4 | TRUE COPY OF THE LETTER DATED 23-10-2018 ISSUED BY THE 1ST RESPONDENT |
| EXHIBIT P5 | TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT |
| EXHIBIT P6 | TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2015-16 |
| EXHIBIT P7 | TRUE COPY OF THE ORDER DATED 11-3-2019 PASSED BY THE 2ND RESPONDENT DISPOSING EXHIBIT P-6 STAY PETITION FOR THE AY 2015-16 |
| EXHIBIT P8 sd |
TRUE COPY OF THE ORDER DATED 25-3-2019 PASSED BY THE 3RD RESPONDENT ON EXHIBIT P-5 STAY PETITION. |
2 issues framed by the court
Whether the condition imposed in the stay order for depositing 20% of tax demanded is onerous.
Whether the condition should be modified to 10% payable within 45 days.
1 provisions across 1 enactments
O.DINESH KUMAR
1 INCOME TAX OFFICER, WARD-1 AND TPS KANNUR RANGE
THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
