P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 24TH DAY OF MAY 2013/3RD JYAISHTA 1935 WP(C).No. 12991 of 2013 (Y) ---------------------------- PETITIONER(S): -------------------------- M/S. REVENBECK SECURITY INDIA LIMITEDRAVENBECK HOUSESUBHASH CHANDRA BOSE ROADCHETTICHIRA, VYTTILA P.O.KOCHI 682 019 REPRESENTED BY ITS DIRECTORSHRI RAVEENDRAN M. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1.THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 4(1), KOCHI 682 018. 2.THE COMMISSIONER OF INCOME TAX (APPEALS) – II7TH FLOOR, KERA BHAVANSRVHS ROAD, COCHIN 682 011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-05-2013,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER(S) EXHIBITS APPENDIX EXHIBIT P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 30.03.2013ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2010-11.ISSUED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2010-11. EXHIBIT P2:TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.04.2013FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P2(a):TRUE COPY OF STAY PETITION DATED 25.04.2013 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3:TRUE COPY OF APPLICATION DATED 25.04.2013 FOR STAY FILEDBY THE PETITIONER BEFORE THE 1ST RESPONDENT.BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4:TRUE COPY OF THE ORDER DATED 08.05.2013 ISSUED BY THE1ST RESPONDENT.1ST RESPONDENT. EXHIBIT P5:TRUE COPY OF THE CIRCULAR F. NO. 404/10/2009-ITCC DATED01.12.2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES.01.12.2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J-------------------------------- WP(C) NO. 12991 OF 2013------------------------------------ Dated this the 24[th] day of May, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal accompanied byExt.P2(a) petition for stay against Ext.P1 order of assessmentunder the Income Tax Act, 1961. 2.I direct the second respondent to consider Ext.P2(a)petition with notice to the petitioner within a period of onemonth from the date of receipt of a copy of this judgment. 3.The coercive proceedings for recovery of the disputedtax shall be put on hold till orders are passed on Ext.P2(a)petition for stay as directed above. 4.The petitioner shall produce a copy of the WritPetition with the judgment before the second respondent forcompliance. The Writ Petition is disposed of. ncd V. CHITAMBARESH JUDGE