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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 16TH DAY OF NOVEMBER 2016/25TH KARTHIKA, 1938 WP(C).No. 36705 of 2016 (K) ---------------------------- PETITIONER(S):------------- M/S POPULAR PRINTERS POPULAR TOWERS,VAKAYAR P.O., KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER PRABHA THOMAS BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER (TDS) AARATTUKULAKKARA COMPLEX, AN PURAM, ALAPPUZHA 688 011. AARATTUKULAKKARA COMPLEX, AN PURAM, ALAPPUZHA 688 011. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) SASTHRI ROAD, KOTTAYAM 686 001. SASTHRI ROAD, KOTTAYAM 686 001. 3. THE JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. KOWDIAR, THIRUVANANTHAPURAM 695 003. BY SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36705 of 2016 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS-----------------------EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2013-14.-----------------------EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2013-14. EXT.P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2014-15THE YEAR 2014-15 EXT.P1(B): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2015-16.THE YEAR 2015-16.EXT.P1(C): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FORTHE YEAR 2016-17THE YEAR 2016-17 EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016THE 2ND RESPONDENT 9/11/2016 EXT.P2(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016 THE 2ND RESPONDENT 9/11/2016 EXT.P2(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016THE 2ND RESPONDENT 9/11/2016 EXT.P2(C) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016THE 2ND RESPONDENT 9/11/2016EXT.P3: COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016 PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016 EXT.P3(A): COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016EXT.P3(B): COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016EXT.P3(C): COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/11/2016EXT.P4: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016BEFORE THE 2ND RESPONDENT 9/11/2016EXT.P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016BEFORE THE 2ND RESPONDENT 9/11/2016 WP(C).No. 36705 of 2016 (K) EXT.P4(B): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016 EXT.P4(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016 RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.M. SHAFFIQUE, J. -------------------------------------- W.P.(C).No.36705 of 2016 ------------------------------------------------- Dated this the 16[th] day of November, 2016 J U D G M E N T Petitioner has filed Ext.P2 series appeals before the 2[nd]respondent and along with the appeals, petitioner has also filedExts.P3 series delay condonation petitions and Ext.P4 series staypetitions. It is submitted that during the pendency of the appeals,steps are being taken by the respondent authorities for recoveringthe amount pursuant to Exts.P1 to P1(c) orders. EXT.P4(C) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 9/11/2016 RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp A.M. SHAFFIQUE, J. -------------------------------------- W.P.(C).No.36705 of 2016 ------------------------------------------------- Dated this the 16[th] day of November, 2016 J U D G M E N T Petitioner has filed Ext.P2 series appeals before the 2[nd]respondent and along with the appeals, petitioner has also filedExts.P3 series delay condonation petitions and Ext.P4 series staypetitions. It is submitted that during the pendency of the appeals,steps are being taken by the respondent authorities for recoveringthe amount pursuant to Exts.P1 to P1(c) orders. 2. Having regard to the fact that appeals are pending beforethe competent authority, I do not think it necessary to consider thematter on merits. Suffice to say that the appellate authority has toconsider the delay condonation petitions and stay petitions onmerits within a specified time and in the meantime, the recoverycan be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i)The 2[nd] respondent shall consider the delay condonationpetitions and stay petitions filed along with the appeals within aperiod of one month from the date of receipt of a copy of thejudgment. (ii)In the meantime, the demand made pursuant to Exts.P1to P1(c) shall be kept in abeyance. Sd/- A.M. SHAFFIQUE, JUDGE