P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 29TH DAY OF AUGUST 2013/7TH BHADRA, 1935 WP(C).No. 20978 of 2013 (V) ---------------------------- PETITIONER(S)/PETITIONER : -------------------------------------------------- M/S.NETWORK SYSTEMS & TECHNOLOGIES PVT.LTD. A-3, PERIYAR, TECHNOPARK KARYAVATTOM POST, THIRUVANANTHAPURAM-695 581 REPRESENTED BY ITS MANAGING DIRECTOR SRI. N.JEHANGIR. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN SRI.P.G.JAYASHANKAR RESPONDENT(S)/RESPONDENTS : ------------------------------------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), AYAKKAR BHAVAN, KAWDIAR THIRUVANANTHAPURAM-695 003. CIRCLE-1(1), AYAKKAR BHAVAN, KAWDIAR THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AYAKKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. AYAKKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. 3. THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, 1ST FLOOR, (BLOCK C-I & C-II) KENDRIYA BHAVAN, OPP. CSEZ, KAKKANAD COCHIN-682 037. KENDRIYA BHAVAN, OPP. CSEZ, KAKKANAD COCHIN-682 037. 4. THE BRANCH MANAGER STATE BANK OF INDIA, TECHNOPARK BRANCH THIRUVANANTHAPURAM-695 001. TECHNOPARK BRANCH THIRUVANANTHAPURAM-695 001. 5. AXIS BANK CONDOR PLAZA, PATTOM PALACE THIRUVANANTHAPURAM-695 004. THIRUVANANTHAPURAM-695 004. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SRI.N.RAJAGOPALAN NAIR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE V. CHITAMBARESH, J -------------------------------- WP(C) NO. 20978 OF 2013 ------------------------------------ Dated this the 29[th] day of August, 2013 JUDGMENT Ext.P1 order of assessment under the Income Tax Act, 1961has been challenged in Ext.P2 appeal. Ext.P2(a) petition for stayof recovery of the disputed tax stands dismissed by Ext.P4 order. 2.Ext.P6 order of assessment also under the Income TaxAct, 1961 has been challenged in Ext.P7 appeal. The appeal isaccompanied by Ext.P7(a) petition for stay of recovery of thedisputed tax. The petition for stay is yet to be considered. 3.The petitioner has now been served with Ext.P5demand notice in respect of the amount due under Exts.P1 andP6 orders of assessment. The petitioner points out that hecannot be treated as a defaulter so long as the statutory appealsare pending and not yet considered. 4.A detailed consideration of the merits of the case atthis juncture would prejudice the contentions of either parties inthe statutory appeals pending. I however feel that a conditionalorder of stay can be granted in respect of both the orders of WP(C) No. 20978/2013 assessment pending disposal of the statutory appeals. 5.I direct the third respondent to consider Ext.P2 appeal and the second respondent to consider Ext.P7 appeal. Everyendeavour shall be made to dispose of Exts.P2 and P7 appeals asexpeditiously as possible. 6.The coercive steps pursuant to Ext.P5 demand noticeshall be put on hold in the meanwhile. This is subject to thecondition that the petitioner deposits one third of the amountdemanded thereunder within a period of one month. The chalanafter deposit of the amount shall be produced before the firstrespondent for the order of stay to be operative. Ext.P4 order is modified accordingly and the Writ Petitionis disposed of. ncd V. CHITAMBARESH JUDGE