Income Tax Case

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 11TH DAY OF JULY 2014/20TH ASHADHA, 1936 WP(C).No. 17778 of 2014 (V) ---------------------------- PETITIONER : ----------------------- M/S ARDRA ASSOCIATES CAPITAL TOWER, PATTURAIKKAL, THRISSUR-680 022, REPRESENTED BY ITS MANAGING PARTNER V. PARAMESWARAN. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, AAYAKAR BHAVAN, MANANCHIRA, CALICUT-1 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, SANJUAN TOWERS, ERNAKULAM, COCHIN-682 018 SANJUAN TOWERS, ERNAKULAM, COCHIN-682 018 OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, CIRCLE-2 (1), THRISSUR-680 001 AAYAKAR BHAVAN, CIRCLE-2 (1), THRISSUR-680 001 R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.17778/2014 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2006-07 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2006-07 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(A)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2007-08 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2007-08 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(B)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2008-09 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2008-09 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(C)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2009-10 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER SECTION 143 (3) OF THE ACT FOR THE AY 2009-10 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(D)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2010-11 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2010-11 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(E)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2011-12 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2011-12 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P1(F)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2012-13 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2012-13 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P2COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2006-07RESPONDENT FOR THE AY 2006-07 P2(A)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2007-08RESPONDENT FOR THE AY 2007-08 P2(B)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2008-09RESPONDENT FOR THE AY 2008-09 P2(C)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10RESPONDENT FOR THE AY 2009-10 P1(F)COPY OF THE ASSESSMENT ORDER DATED 28/3/2014 PASSED BY THE 1ST RESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2012-13 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACTRESPONDENT UNDER 143 (3) OF THE ACT OF THE AY 2012-13 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE ACT P2COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2006-07RESPONDENT FOR THE AY 2006-07 P2(A)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2007-08RESPONDENT FOR THE AY 2007-08 P2(B)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2008-09RESPONDENT FOR THE AY 2008-09 P2(C)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10RESPONDENT FOR THE AY 2009-10 P2(D)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2010-11RESPONDENT FOR THE AY 2010-11 WP(C).NO.17778/2014 P2(E)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12RESPONDENT FOR THE AY 2011-12 P2(F)COPY OF THE STATUTORY FIRST APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13RESPONDENT FOR THE AY 2012-13 P3COPY OF THE ORDER DATED 24/3/2014 PASSED UNDER SECTION 281B OF THE ACT BY THE 1ST RESPONDENT.THE ACT BY THE 1ST RESPONDENT. P4COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2006-07THE AY 2006-07 P4(A)COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2008-09THE AY 2008-09 P4(B)COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2009-10THE AY 2009-10 P4(C)COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2010-11THE AY 2010-11 P4(D)COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13THE AY 2012-13 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE K. VINOD CHANDRAN,J. --------------------------------------- W.P (C) No. 17778 of 2014---------------------------------------- Dated this the 11[th] day of July, 2014 JUDGMENT Exts.P-1 to P1-(f) are the assessmentorders passed against the petitioner for the year2006-07 to 2012-13. Against these orders,petitioner filed Exts.P2 to P-2 (f) appeals, whichare accompanied by Exts.P-4 to P-4(d) staypetitions, before the 2[nd] respondent. Appeals andstay petitions are pending before the 2[nd]respondent. In the meanwhile, coercive proceedingshave been initiated. It is in this context, thewrit petition has been filed. 2. In the above circumstances, it is directedthat the appellate authority, the 2[nd] respondentherein, shall consider and dispose of Exts.P-4 toP4(d) stay applications within a period of one month from today and the coercive proceedings bestayed for the years in which stay applications arefiled; until such orders are passed, which ordershall determine the matter thereafter. Writ petition disposed of. K. VINOD CHANDRAN JUDGE DMR/-