Wp(C)/12848/2017 Of Ms.hillwood Timbers 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. 12848 of 2017 (E) ---------------------------- PETITIONER(S):------------- MS.HILLWOOD TIMBERS, NH: 17: CHUNGAM: FEROKE: CALICUT: BY V.SHERIFF MANAGING PARTNER. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S):--------------1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN MANANCHIRA CALICUT 693002. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH KAKKANAD,COCHIN 682021. BY ADV. SRI.K.M.V.PANDALAI, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:K.V. WPC 12848 OF 2017:------------------ APPENDIX PETITIONERS EXHIBITS: --------------------- P1:COPY OF ORDER U/S 206 C FOR 2012.13 P2:COPY OF ORDER U/S206 C FOR 2013.14. P3;COPY OF ORDER U/S206 C FOR 2014.15. P4:COPY OF COMMON ORDER IN APPEALS AGAINST EXTS P 1 TO P3 ORDERS. P5:COPY OF APPEALS FILED AGAINST EXT P 1 BEFORE SECOND RESPONDENT. P6:COPY OF APPEAL FILED AGAINST EXT P2 BEFORE SECOND RESPONDENT. P7:COPY APPEAL FILED AGAINST EXT P3 BEFORE SECOND RESPONDENT. P8:COPY OF STAY PETITION FILED ALONG WITH EXT P 5 APPEAL. P9:COPY OF STAY PETITION FILED ALONG WITH EXT P6 APPEAL. P10:COPY OF STAY PETITION FILED ALONG WITH EXT P7 APPEAL. P11:COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2012.13.2012.13. P12:COPY OF RECEIVED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2013.14.2013.14. P13:COPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE ORDER FOR 2014.15.2014.15. RESPONDENTS EXHIBITS: NIL --------------------- /TRUE COPY/ K.V. P.A.TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 12848 of 2017 (E) ------------------------------------------Dated: 11[th] April, 2017 J U D G M E N T The petitioner preferred Exts.P5 to P7 appeals andExts.P8 to P10 stay petitions under the Income Tax Act,1961 ('I.T Act' for short) against Exts.P1 to P3assessment 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.P8 to P10 stay petitions, within a periodof two months from the date of receipt of the certified 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