Wp(C)/10214/2017 Of M/S. Kalpaka Builders Pvt Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 24TH DAY OF MARCH 2017/3RD CHAITHRA, 1939 WP(C).No. 10214 of 2017 (B) ---------------------------- PETITIONER(S): ------------- M/S. KALPAKA BUILDERS PVT. LTD.,1ST FLOOR, CASAGRANTE BUILDING,DESHABIMANI JUNCTION, KALOOR, KOCHI - 682 017,REPRESENTED BY ITS MANAGING DIRECTOR,SHRI.M.V.SUNIT. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SMT.MERLIN MANSY RESPONDENT(S): -------------- 1.THE INCOME TAX OFFICER, WARD 1(1), KOCHI-682 001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS)-II,“POORNIMA”, 28/243, NEAR MANORAMA JUNCTION,PANAMPILLY NAGAR, KOCHI - 682 036. R1 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEENR2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/ WP(C).No. 10214 of 2017 (B) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DTD.29.12.2011PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2009-2010ALONG WITH DEMAND NOTICE BY THE FIRST RESPONDENT.PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2009-2010ALONG WITH DEMAND NOTICE BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DTD.25.1.2012SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENTAGAINST EXHIBIT P1 ORDER.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENTAGAINST EXHIBIT P1 ORDER. EXHIBIT P2(a) TRUE COPY OF STAY PETITION DTD.30.1.2012 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY RE-ASSESSMENT ORDER DTD.30.3.2015 PASSEDU/S.143(3) R.W.S. 147 BY THE FIRST RESPONDENT ALONGWITH DEMAND NOTICE.U/S.143(3) R.W.S. 147 BY THE FIRST RESPONDENT ALONGWITH DEMAND NOTICE. EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DTD.30.4.2015SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENTAGAINST EXHIBIT P3 ORDER.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENTAGAINST EXHIBIT P3 ORDER. EXHIBIT P4(a) TRUE COPY OF STAY PETITION DTD.30.4.2015 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE K. VINOD CHANDRAN, J. ===================== W.P.(C)No.10214 of 2017 - B =========================Dated this the 24[th] day of March, 2017 J U D G M E N T Ext.P3 is the re-assessment order passed against the petitioner for the assessment year 2009-10. Against which, thepetitioner filed Ext.P4 appeal, which is accompanied byExt.P4(a) stay petition before the 2[nd] respondent. Appeal andstay petition are pending before the 2[nd] respondent. In themeanwhile, coercive proceedings have been initiated. It is inthis context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, consider anddispose of Ext.P4(a) stay application within a period of twomonths from the date of receipt of a certified copy of thisjudgment and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matter thereafter. The writ petition is disposed of without anyobservation on merits and keeping in abeyance the recoverytill such time as the directions herein are complied with by theappellate authority, whose orders shall determine the furthersteps thereafter.Sd/- SB/24/03/2017 // true copy // K. VINOD CHANDRAN, JUDGE P.A to Judge