P.s. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 5TH DAY OF JUNE 2013/15TH JYAISHTA 1935 WP(C).No. 14160 of 2013 (T) ---------------------------- PETITIONER(S):-------------- M/S.NEST INFORMATION TECHNOLOGIES PVT. LTD PLOT. NO. 43A, COCHIN SPECIAL ECONOMIC ZONE KAKKANAD KOCHI-682037, REPREESENTED BY ITS MANAGING DIRECTOR MR. N. JEHANGIR. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENT(S):-------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX C.R. BUILDINGS, I.S. PRESS ROAD CIRCLE 1(1) KOCHI-682018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) II, 7TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN-682011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX C.R. BUILDINGS, I.S. PRESS ROAD, CIRCLE 4 (1) KOCHI-682018. BY SRI.P.PARAMESWARAN NAIR,ASG OF INDIA BY SRI. JOSE JOSEPH -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------- EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 14-3-13 ALONG WITHDEMAND NOTICE ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18-4-13 FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2A TRUE COPY OF STAY PETITION DATED 18-4-13 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF PETITION U/S 220(6) OF THE INCOME TAX ACT, 1961DATED 18-4-13 SUBMITTED BY THE PETITIONER BEFORE THE FIRSTRESPONDENT. EXT.P4 TRUE COPY OF THE ORDER DATED 8-5-13 PASSED BY THE THIRDRESPONDENT. EXT.P5 TRUE COPY OF THE CIRCULAR F. NO. 404/10/2009-ITCC DATED 1-12-2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT(S)' EXHIBITS:NIL--------------------------- cl /TRUE COPY/ P.S. TO JUDGE V. CHITAMBARESH, J. ................................................. W.P.(C).NO.14160 OF 2013 .................................................. Dated this the 5[th] day of June, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal accompanied by Ext.P2(a) petition for stay against Ext.P1 order of assessment.The petitioner apprehends recovery proceedings even beforethe petition for stay is considered by the appellate authority. 2. I direct the second respondent to consider Ext.P2(a)petition for stay with notice to the petitioner within a period ofone month. The coercive proceedings to recover thedisputed tax shall be put on hold till orders are passed onExt.P2(a) petition as directed above. 3. The petitioner shall produce a copy of the writ petitionwith the judgment before the second respondent forcompliance. The writ petition is disposed of. V. CHITAMBARESH, JUDGE.