Wp(C)/1120/2019 Of M/S. Zain Shoes v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 15TH DAY OF JANUARY 2019 / 25TH POUSHA, 1940WP(C).No.1120 of 2019 PETITIONER: M/S. ZAIN SHOES40/1850, QUEEN TOWER, NARAKKATHARA ROAD, ERNAKULAM, PIN - 682 035, REPRESENTED BY ITS MANAGING PARTNER MR.SHIRAZ K.V. BY ADVS.SMT.S.K.DEVISMT.P.K.MAYA DEVI RESPONDENTS: OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.1120/2019 J U D G M E N T The petitioner approached the 2[nd] respondent in appeals as against certain orders passed under the Income Tax Act, 1961. 2. The petitioner would submit that they had already deposited 20% of the demand. In the meanwhile, steps have been taken to recover theamount pursuant to the impugned orders in appeals. Ext.P7 is the notice.It is submitted that the petitioner's Bank Account has been freezed. In the light of the fact that the petitioner had already deposited 20%, itis appropriate that no coercive steps shall be taken again the petitioner tillthe appeals are disposed of. If the Bank Account has already beenfreezed, it is ordered to be defreezed forthwith. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp W.P.(C) No.1120/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORDER FOR THE FINANCIAL YEAR 2014-15 DATED 20/07/2018YEAR 2014-15 DATED 20/07/2018 EXHIBIT P2TRUE COPY OF THE ORDER FOR THE FINANCIAL YEAR 2015-16 DATED 20/07/2018YEAR 2015-16 DATED 20/07/2018 EXHIBIT P3TRUE COPY OF THE ORDER FOR THE FINANCIAL YEAR 2016-17 DATED 20/07/2018YEAR 2016-17 DATED 20/07/2018 EXHIBIT P4TRUE COPY OF THE APPEAL DATED 21/8/2018 FORTHE YEAR 2014-15THE YEAR 2014-15 EXHIBIT P5TRUE COPY OF THE APPEAL DATED 21/8/2018 FORTHE YEAR 2015-16THE YEAR 2015-16 EXHIBIT P6TRUE COPY OF THE APPEAL DATED 21/8/2018 FORTHE YEAR 2016-17THE YEAR 2016-17 EXHIBIT P7TRUE COPY OF THE NOTICE DATED 11/1/2018 SERVED TO THE 3RD RESPONDENTSERVED TO THE 3RD RESPONDENT EXHIBIT P8TRUE COPY OF RECEIPT DATED 14/01/2019 EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT.P1EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT.P1 EXHIBIT P9TRUE COPY OF RECEIPT DATED 14/01/2019 EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT P2EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT P2 EXHIBIT P10TRUE COPY OF RECEIPT DATED 14/01/2019 EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT.P3EVIDENCING PAYMENT OF 20% OF DISPUTED TAX UNDER EXT.P3 RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp