Wp(C)/12832/2017 Of M/S. Hillwood Furniture v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939 WP(C).No. 12832 of 2017 (D) ---------------------------- PETITIONER(S): ------------- M/S. HILLWOOD FURNITURE PVT.LTD: NH 17: CHUNDAM:FEROKE:CALICUT:BY V.SHERIFF:MANAGING DIRECTOR BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S):-------------- BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKG WP(C).No. 12832 of 2017 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- P1PHOTOCOPY OF ORDER U/S 206C FOR 2009.10 P2PHOTOCOPY OF ORDER U/S 206C FOR 2010.11 P3PHOTOCOPY OF ORDER U/S 206C FOR 2011.12 P4PHOTOCOPY OF ORDER U/S 206C FOR 2012.13 P5PHOTOCOPY OF ORDER U/S 206C FOR 2013.14 P6PHOTOCOPY OF ORDER U/S 206C FOR 2014.15 P7PHOTOCOPY OF COMMON ORDER IN APPEALS AGAINST EXTS.P1 TO P6 ORDERSORDERS P8PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND RESPONDENTRESPONDENT P9PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND RESPONDENTRESPONDENT P10RESPONDENTRESPONDENT PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND P11PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 BEFORE SECOND RESPONDENTRESPONDENT P12PHOTOCOPY OF APPEAL FILED AGAINST EXT.P5 BEFORE SECOND RESPONDENTRESPONDENT P13PHOTOCOPY OF APPEAL FILED AGAINST EXT.P6 BEFORE SECOND RESPONDENTRESPONDENT P14PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P8 APPEAL P15PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P9 APPEAL P16PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P10 APPEAL P17PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P11 APPEAL SKG P18PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P12 APPEAL P19PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P13 APPEAL P20PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2009.10ORDER FOR 2009.10 P21PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2010.11ORDER FOR 2010.11 P22PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2011.12ORDER FOR 2011.12 P23PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2012.13ORDER FOR 2012.13 P24PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2013.14ORDER FOR 2013.14 P25PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2014.15ORDER FOR 2014.15 RESPONDENT(S)' EXHIBITS----------------------- NIL /TRUE COPY/ P.S.TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 12832 of 2017 (D) ------------------------------------------Dated: 11[th] April, 2017Dated: 11[th] April, 2017 J U D G M E N T The petitioner preferred Exts.P8 to P13 appealsand Exts.P14 to P19 stay petitions under the IncomeTax Act, 1961 ('I.T Act' for short) against Exts.P1 to P6assessment orders and the first appellate order beforethe 2[nd] respondent. The grievance of the petitioner isthat even before the stay petitions have beenconsidered by the 2[nd]respondent, the recoveryproceedings have been initiated under the KeralaRevenue Recovery Act, 1968. 2. In the above circumstance, there shall be adirection to the 2[nd] respondent to consider and passorders on Exts.P14 to P19 stay petitions, within a periodof two months from the date of receipt of the certified -2- copy of this judgment and coercive proceedings shallstand stayed until such orders are passed, which order shall determine the further steps thereafter. Writ petition disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 11/4/17