Wp(C)/12871/2014 Of Galexy Homes (P) Ltd v. The Commissioner Of Income Tax (Appeals)-Ii

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. 12871 of 2014 (H) ---------------------------- PETITIONER: -------------------------- GALEXY HOMES (P) LTD., GALAXY SQUARE, OPP. ABAD PLAZA, RAJAJI RAOD JUNCTION, M.G ROAD, KOCHI - 682 035, REPRESENTED BY ITS MANAGING DIRECTOR P.A.JINAS. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENTS: ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KERA BHAVAN, SRVHS ROAD, KOCHI - 682 011. 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. C.R. BUILDING, I.S PRESS ROAD, KOCHI 682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 12871 of 2014 (H) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3)OF THE IT ACT 1961DATED 28-03-2014. EXHIBIT P1(A) TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF ITACT, 1961 DATED 28-03-2014. EXHIBIT P1(B) TRUE COPY OF THE NOTICE UNDER SECTION 274 R/W SECTION271(1) (C) OF IT ACT, 1961 DATED 28-03-2014. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 30-04-2014. EXHIBIT P3 TRUE COPY OF THE PETITIONER'S REPRESENTATION DATED30-04-2014. EXHIBIT P4 TRUE COPY OF THE AFFIDAVIT WITH STAY PETITION DATED15-05-2014. EXHIBIT P5 TRUE COPY OF THE PETITION FOR WAIVER OF PRE- DEPOSITDATED 15-05-2014. RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 12871 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 for Government 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. 12871 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.