Wp(C)/13093/2019 Of The Karakurissi Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 07TH DAY OF MAY 2019 / 17TH VAISAKHA, 1941 WP(C).No. 13193 of 2019 PETITIONER/S: ARCHITECTURAL LIGHTING CONCEPT PRIVATE LIMITEDCURRENTLY AT NO. 47 FLAT A, ASHRAM AVENUE, PHASE 1,MAXIMUS, APARTMENT, MANAPAKKAM, CHENNAI 6000 125, REPRESENTED BY ITS DIRECTOR NISHANTH LUIZ. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIARSRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.PAULOSE C. ABRAHAM RESPONDENT/S: 1THE UNION OF INDIAREPRESENTED BY THE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001.2DEPUTY COMMISSIONER OF INCOME TAXCORPORATE CIRLCE 1 (1) C.R. BUILDING, I.S. PRESS ROAD, COCHIN 682 018.3THE COMMISSIONER OF INCOME TAXAPPEALS, FIRST FLOOR, POORNIMA, 28/243, NEAR MANORAMA, JUNCTION, PANAMPILLY NAGAR, KOCHI 682 036.4TAX RECOVERY OFFICER,CORPORATE, 3RD FLOOR, 304, C.R. BUILDING, I.S. PRESS ROAD, COCHIN 682 018. OTHER PRESENT: SRI JOSE JOSEPH- STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANU SIVARAMAN, J. ----------------------------------------------- W.P(C).No. 13193 of 2019 ----------------------------------------------- Dated this the 7[th] day of May, 2019 JUDGMENT Petitioner is a Private Limited Company which has been issuedwith assessment order under the Income Tax Act. Being aggrieved bythe assessment order, the petitioner has preferred statutory appeal,Exhibit P2, before the 3[rd] respondent appellate authority under theIncome Tax Act. They have also preferred Exhibit P3 stay petition inthe appeal. However, it is contended that demands are being raisedin terms of the assessment orders. 2. Having heard the learned counsel for the petitioner as well as the learned standing counsel appearing for the respondents, I am ofthe opinion that the appeal preferred by the petitioner institution isliable to be considered and disposed of on merits before proceedingwith the recovery of amounts in terms of the orders passed by theassessment authority. In the above view of the matter, there will be a direction to the3[rd] respondent appellate authority to take up consider and passappropriate orders on Exhibit P2 appeal preferred by the petitionerand to dispose of the same in accordance with law at the earliest, atany rate, within three months from the date of receipt of a copy ofthis judgment. Till orders are passed on the appeal, as directed WP(C).13193/19 above, coercive proceedings on the basis of the original order shall bekept in abeyance. Writ petition is ordered accordingly. Sd/- ANU SIVARAMAN JUDGE vgs7/5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31.12.2018 ISSUED BY THE 2ND RESPONDENT, RELATING TO THE ASSESSMENT YEAR2016-17. EXHIBIT P2 A TRUE COPY OF THE APPEAL MEMORANDUM WITHOUT ANNEXURES, DATED 28.1.2019 FILED BYTHE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE STAY PETITION DATED 24.4.2019 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED 12.4.2019 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER.