By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF MARCH 2016/18TH PHALGUNA, 1937 WP(C).No. 8613 of 2016 (B) ------------------------------------- PETITIONER(S):---------------------- M/S.ASSAM PLY BOARDS, P.P.ROAD, ALLAPRA P.O, PERUMBAVOOR, KERALA-683553, REPRESENTED BY ITS MANAGING PARTNER M.K.HASSAINAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------- THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ALFA LIZA BUILDING, OPP: SRV LP SCHOOL CHITTOOR ROAD, KOCHI -682 011. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2007-081ST RESPONDENT FOR THE A.Y. 2007-08 P1(A) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2008-091ST RESPONDENT FOR THE A.Y. 2008-09 P1(B) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2009-20101ST RESPONDENT FOR THE A.Y. 2009-2010 P1(C) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2010-20111ST RESPONDENT FOR THE A.Y. 2010-2011 P1(D) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2011-20121ST RESPONDENT FOR THE A.Y. 2011-2012 P1(E) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2012-20131ST RESPONDENT FOR THE A.Y. 2012-2013 P1(F) - TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2015 PASSED BY THE 1ST RESPONDENT FOR THE A.Y. 2013-20141ST RESPONDENT FOR THE A.Y. 2013-2014 P2 - TRUE COPY OF THE JUDGMENT IN WPC 21211/2015 DT. 14.07.2015 P3 - TRUE COPY OF THE NO.ITA-269,271,270,268,265,266 & 267 CIT(A)-IV COCHI/14-15 DATED 25.01.2016 PASSED BY THE COMMISSIONER OF INCOE-TAX (APPEALS)-IV, KOCHI15 DATED 25.01.2016 PASSED BY THE COMMISSIONER OF INCOE-TAX (APPEALS)-IV, KOCHI P4 - TRUE COPY OF THE LETTER NO.DCIT/CC-2EKM/2015-16 DATED 16.2.2016 ISSUED BY THE RESPONDENT.ISSUED BY THE RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.8613 of 2016 .............................................................Dated this the 8[th] day of March, 2016 J U D G M E N T The limited prayer of the petitioner, who has been servedwith Ext.P3 order under the Income tax Act, is for a stay ofrecovery proceedings till 22.04.2016, which is the time available tohim for filling an appeal against Ext.P3 order before the IncomeTax Appellate Tribunal. 2. I have heard the learned counsel for the petitioner andalso the learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar and finding thatExt.P3 order was served on the petitioner only recently, and he hastime till 22.04.2016 for filing an appeal as per the provisions of theIncome Tax Act, I direct that recovery steps for recovery ofamounts confirmed against the petitioner by Ext.P1 series ofassessment orders shall be kept in abeyance for a period of six W.P.(C). No.8613 of 2016 weeks, so as to enable the petitioner to approach the Income TaxAppellate Tribunal against Ext.P3 order of the 1[st] appellateauthority in the meanwhile. A.K.JAYASANKARAN NAMBIAR JUDGE