Wp(C)/14044/2013 Of M/S Sfo Technologies Pvt. Ltd v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 4TH DAY OF JUNE 2013/14TH JYAISHTA 1935 WP(C).No. 14044 of 2013 (E) ---------------------------- PETITIONER(S): ----------------- M/S SFO TECHNOLOGIES PVT. LTD. PLOT NO.2, COCHIN SPECIAL ECONOMIC ZONE KAKKANAD, KOCHI-682 037 REPRESENTED BY ITS COMPANY SECRETARY SHRI.K.PADMANABHAN BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1), RANGE-4, C.R.BUILDING I.S.PRESS ROAD KOCHI-682 018. I.S.PRESS ROAD KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) - II 7TH FLOOR, KERA BHAVAN, SRVHS ROAD COCHIN-682 011. COCHIN-682 011. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14044 of 2013 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------------- EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 26-3-2013 ALONG WITH DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT EXT.P2 - TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18-4-2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(A) - TRUE COPY OF THE STAY PETITION DATED 18-4-2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3 - TRUE COPY OF THE PETITION U/S.220(6) OF THE INCOME TAX ACT, 1961 DATED 18-4-2013 SUBMITTED BY THE PETITIONER BEFORE THE FIRSTRESPONDENT DATED 18-4-2013 SUBMITTED BY THE PETITIONER BEFORE THE FIRSTRESPONDENT EXT.P4 - TRUE COPY OF THE ORDER DATED 8-5-2013 PASSED BY THE FIRST RESPONDENT RESPONDENT EXT.P5 - TRUE COPY OF THE CIRCULAR F.NO.404/10/2009-ITCC DATED 1.12.2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.14044 of 2013 ------------------------------- Dated this the 4[th] day of June, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal accompanied byExt.P2(a) petition for stay against Ext.P1 order of assessmentunder the Income Tax Act, 1961. The petitioner is aggrieved bythe coercive proceedings proposed to be initiated for recovery ofthe disputed tax pending appeal. 2. I direct the second respondent to dispose of Ext.P2 (a) petition for stay with notice to the petitioner within a periodof one month from the date of receipt of a copy of this judgment.The coercive proceedings for recovery of the disputed tax shallbe put on hold till orders are passed on Ext.P2(a) petition forstay as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent forcompliance. The Writ Petition is disposed of. V.CHITAMBARESH, Judge.