Wp(C)/10274/2015 Of M/S.popular Mini Finance v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No. 10274 of 2015 (H) ---------------------------- PETITIONER: ------------------- M/S.POPULAR MINI FINANCE, A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, PIN - 689 698, REPRESENTED BY ITS MANAGING PARTNER SRI.THOMAS DANIEL. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN RADHAKRISHNAN NAIR SMT.ANUSREE SURESH RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI M- 682 011. INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI M- 682 011. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, ENNIKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA - 689 101. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1-TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2013 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y.2010-11.DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y.2010-11. P2- TRUE COPY OF THE ASSESSMENT ORDER DATED 28.3.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y 2011-12.ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR THE A.Y 2011-12. P3- TRUE COPY OF THE APPEAL DATED 29.4.2013 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2010-11.2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2010-11. P4- TRUE COPY OF THE APPEAL DATED 25.4.2014 FILED TO THE 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2011-12.2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR THE YEAR 2011-12. P5- TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11.2ND RESPONDENT FOR THE YEAR 2010-11. P6-TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12. 2ND RESPONDENT FOR THE YEAR 2011-12. P7- TRUE COPY OF THE DEMAND NOTICE DATED 27.2.2015 ISSUED BY THE 3RD RESPONDENT.3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: --------------------------------------- NIL /TRUE COPY/ P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10274 of 2015 ===================================================== Dated this the 30[th] day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act,1961. Against Exts.P1 & P2 assessment orders passed under the ITAct, the petitioner preferred Exts.P3 & P4 appeals and Exts.P5 &P6 stay petitions before the 2[nd] respondent. It is the case of thepetitioner that even before the consideration of the stay petitionsby the 2[nd] respondent, recovery steps have been initiated againsthim through Ext.P7 demand notice, for recovery of the amountsconfirmed against the petitioner by Exts.P1 & P2 orders. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. ===================================================== Dated this the 30[th] day of March, 2015 JUDGMENT The Petitioner is an assessee under the Income Tax Act,1961. Against Exts.P1 & P2 assessment orders passed under the ITAct, the petitioner preferred Exts.P3 & P4 appeals and Exts.P5 &P6 stay petitions before the 2[nd] respondent. It is the case of thepetitioner that even before the consideration of the stay petitionsby the 2[nd] respondent, recovery steps have been initiated againsthim through Ext.P7 demand notice, for recovery of the amountsconfirmed against the petitioner by Exts.P1 & P2 orders. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Exts.P5 & P6 stay petitions, preferred by the petitionerbefore him, within a period of two months from the date of receiptof a copy of this judgment, after hearing the petitioner. Therecovery steps for recovery of amounts confirmed against the W.P.(C). No. 10274 of 2015 petitioner by Ext.P1 & P2 assessment orders, shall be kept inabeyance till such time as the 2[nd] respondent passes orders, asdirected, in Exts.P5 & P6 stay petitions and communicates thesame to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE das