By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 26TH DAY OF APRIL 2019/6TH VAISAKHA, 1941 W.P.(C) No.12560 of 2019 PETITIONER: M/S.POPULAR FINANCE, POPULAR TOWERS, VAKAYAR, KONNI, PATHANAMTHITTA-689 698,REPRESENTED BY THOMAS DANIEL,AGED 64 YEARS, S/O.T.K.DANIEL.MANAGING PARTNER, BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ADDITIONAL COMMSSIONER OF INCOME TAX,THIRUVALLA RANGE,THIRUVALLA-689 101. 2THE COMMISSIONER OF INCOME TAX(APPEALS),SASTRI ROAD,KOTTAYAM-686 001. OTHER PRESENT: S.C.: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 26.04.2019 ALONG WITH W.P.(c)Nos.12604 &12621 of 2019, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: W.P.(C) Nos.12560, 12604 & 12621 of 2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 26TH DAY OF APRIL 2019/6TH VAISAKHA, 1941W.P.(C)No.12604 of 2019 PETITIONER: M/S.POPULAR FINANCE COMPANY,POPULAR TOWERS, VAKAYAR, KONNI, PATHANAMTHITTA - 689 698, REPRESENTED BY THOMAS DANIEL, MANAGING PARTNER, AGED 64 YEARS, S/O.T.K.DANIEL. POPULAR TOWERS, VAKAYAR, KONNI, BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ADDI.COMMISSIONER OF INCOME TAX,THIRUVALLA RANGE,THIRUVALLA - 689 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SASTRI ROAD, KOTTAYAM - 686 001. OTHER PRESENT: S.C.: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 26.04.2019 ALONG WITH W.P.(C)Nos.12560 &12621/2019, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: W.P.(C) Nos.12560, 12604 & 12621 of 2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, THE 26TH DAY OF APRIL 2019/6TH VAISAKHA, 1941W.P.(C)No.12621 of 2019 PETITIONER: M/S.POPULAR MINI FINANCE, POPULAR TOWERS, VAKAYAR, KONNI, PATHANAMTHITTA 689 698, REPRESENTED BY THOMAS DANIEL, MANAGING PARTNER, AGED 64 YEARS, S/O. T.K. DANIEL. BY ADVS. SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ADDI.COMMISSIONER OF INCOME TAX,THIRUVALLA RANGE,THIRUVALLA - 689 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS), SASTRI ROAD, KOTTAYAM 686 001. OTHER PRESENT: S.C. : SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 26.04.2019 ALONG WITH W.P.(C)Nos.12604& 12560/2019, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: JUDGMENT The petitioner, an assessee under theIncome Tax Act, was served with Ext.P1penalty order, issued by the first respondentunder Section 271E of the Income Tax Act. Thepetitioner has challenged Ext.P1 by filingExt.P2 appeal. Along with the appeal, thepetitioner has filed Ext.P3 application forstay of the demand pursuant to Ext.P1. Sincethe petitioner has availed the statutoryremedy against Ext.P1 within time, it is onlyappropriate that recovery pursuant to Ext.P1be deferred till a decision is taken onExt.P3 stay petition. Therefore, the Writ Petition is disposedof directing the second respondent to defercoercive steps until a decision is taken onExt.P3 stay petition. The second respondent shall take expeditious steps for considering the stay petition. Sd/-V.G.ARUNJUDGE ss -APPENDIX W.P.(C) 12621/2019 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2014-15 DATED27.3.2019.RESPONDENT FOR THE YEAR 2014-15 DATED27.3.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 18.4.2019.PETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 18.4.2019. EXHIBIT P3COPY OF STAY PETITION FIELD BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 17.4.2019.PETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 17.4.2019. APPENDIX W.P.(C) 12604/2019 PETITIONER'S EXHIBITS: shall take expeditious steps for considering the stay petition. Sd/-V.G.ARUNJUDGE ss -APPENDIX W.P.(C) 12621/2019 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2014-15 DATED27.3.2019.RESPONDENT FOR THE YEAR 2014-15 DATED27.3.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 18.4.2019.PETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 18.4.2019. EXHIBIT P3COPY OF STAY PETITION FIELD BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 17.4.2019.PETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15 DATED 17.4.2019. APPENDIX W.P.(C) 12604/2019 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2014-15.RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE YEAR2014-15.BEFORE THE 2ND RESPONDENT FOR THE YEAR2014-15. EXHIBIT P3COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15.PETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15. 7 -APPENDIX W.P.(C) 12560/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15. EXHIBIT P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR THE YEAR 2014-15.