Wp(C)/12870/2014 Of Jewel Homes v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DAY OF MAY 2014/1ST JYAISHTA, 1936 WP(C).No. 12870 of 2014 (G) ---------------------------- PETITIONER : --------------------- JEWEL HOMES (P) LTD., CASAGRANTE BUILDING, DESABHIMANI JUNCTION, KALOOR, KOCHI - 682 017 REPRESENTED BY ITS MANAGING DIRECTOR MR.P.A.JIHAS. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENTS : -------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS)-II, KERA BHAVAN, SRVHS ROAD, KOCHI - 682 011. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2), C R BUILDING, I S PRESS ROAD, KOCHI - 682 018. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 12870 of 2014 (G) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :------------------------------------- EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) OF THE I T ACT, 1961 DATED 28.03.2014.143(3) OF THE I T ACT, 1961 DATED 28.03.2014. EXHIBIT P1(a). TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF IT ACT, 1961 DATED 28.03.2014.IT ACT, 1961 DATED 28.03.2014. EXHIBIT P1(b). TRUE COPY OF THE NOTICE UNDER SECTION 274 R/W SECTION 271(1)(C) OF I T ACT, 1961 DATED 28.03.2014.SECTION 271(1)(C) OF I T ACT, 1961 DATED 28.03.2014. EXHIBIT P2. TRUE COPY OF APPEAL DATED 30.04.2014. EXHIBIT P3. TRUE COPY OF PETITIONER'S REPRESENTATION DATED 30.04.2014.30.04.2014. EXHIBIT P4. TRUE COPY OF THE AFFIDAVIT WITH STAY PETITION DATED 16.05.2014.16.05.2014. EXHIBIT P5. TRUE COPY OF THE AFFIDAVIT WITH PETITION FOR WAIVER OF PRE-DEPOSIT DATED 16.05.2014.OF PRE-DEPOSIT DATED 16.05.2014. RESPONDENT(S)' EXHIBITS : NIL ---------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 12870 of 2014 ======================Dated this the 22[nd] day of May, 2014 J U D G M E N T The petitioner is aggrieved with the coercive steps proceeded with on the basis of Ext.P1 Assessment Order,despite having filed an appeal against the said order. Thepetitioner has moved Ext.P2 appeal against Ext.P1Assessment Order and has also filed two applications onefor waiver of pre-deposit being Ext.P5 and another for stayof the Assessment Order being Ext.P4. The petitioner praysthat the coercive steps may be interdicted till the stayapplication is considered. 2. I have heard the learned Standing Counsel forGovernment of India (Taxes), who submits that in fact whenan application for waiver of pre-deposit is made, the issuefirst to be considered is the maintainability of the appeal,since on no waiver being granted, the appeal would standautomatically rejected as per Section 249 (4) of the Income W.P.(C) No. 12870 of 2014 Tax Act, 1961. 3. In such circumstance, it is directed that, theapplication for stay as also the application for waiver ofpre-deposit be considered together within a period of onemonth and the coercive proceedings be kept in abeyance tillorders are passed. The further proceedings shall depend onthe orders passed in the application for waiver ofpre-deposit as also the stay petition. The Writ Petition stands disposed of. Sd/- K. VINOD CHANDRAN,JUDGE SB // TRUE COPY // P.A TO JUDGE.