By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 18TH DAY OF MAY 2016/28TH VAISAKHA, 1938 WP(C).No. 17528 of 2016 (M) --------------------------- PETITIONER(S): ------------- M/S.DIAMOND FOOD PRODUCTS, P.O.PERUMBAVOOR, KERALA-683 544, REPRESENTED BY ITS PARTNER: SAJU P.FRANCIS. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - I, KAP COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101. KAP COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, POORNIMA, PANAMPALLY NAGAR, KOCHI-682 038. POORNIMA, PANAMPALLY NAGAR, KOCHI-682 038. BY SRI.K.M.V.PANDALAI,SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 17528 of 2016 (M) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1:TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT ON 30.03.2016 FOR 2013-14.1ST RESPONDENT ON 30.03.2016 FOR 2013-14. P2:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT.2ND RESPONDENT. P3:TRUE COPY OF PETITION DATED 20.04.2016 FILED BY THEPETITIONER.PETITIONER. P4:TRUE COPY OF LETTER DATED 02.05.2016 ISSUED BY THE 1ST RESPONDENT.1ST RESPONDENT. P5:TRUE COPY OF STAY PETITION DATED 05.05.2016 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------ NIL //TRUE COPY// P.S.TO JUDGE A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C) No.17528 of 2016 ----------------------------------- Dated this the 18[th] day of May, 2016 J U D G M E N T The petitioner had preferred an appeal against the order ofassessment before the Assistant Commissioner of Income Tax. Theorder Ext.P4 dated 02.05.2016 came to be passed calling upon thepetitioner to pay 15% of the disputed amount i.e. 34,84,427/- on or₹before 10.05.2016. The petitioner aggrieved by the said interimorder filed a further appeal before the Commissioner of Income Tax(Appeals) as Ext.P5 seeking stay of collection of the balance tax of₹2,32,29,510/-. The petitioner submits that in the meantime, stepshave been taken to recover the amount and seeks for disposal ofthe appeal on merits. 2. A perusal of the records would indicate that the appeal isfiled only on 08.04.2016. Hence, it may not be possible for thisCourt to direct the appeal itself to be disposed of immediately. Inthe said circumstances, since Ext.P5 is pending before the 2[nd]respondent, it will suffice issuing a direction to the 2[nd] respondent toconsider Ext.P5 within a period of one month from the date ofreceipt of a copy of this judgment. Accordingly, this writ petition is disposed of as under : The 2[nd] respondent shall consider Ext.P5 and passappropriate orders within a period of one month from W.P.(C) No.17528 of 2016 2 the date of receipt of a copy of this judgment. In themeantime, all further proceedings for recovery of theamount shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE. AV