Wp(C)/15752/2016 Of M/S. Saj Batteries Private Limited v. The Assistant Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 26TH DAY OF APRIL 2016/6TH VAISAKHA, 1938 WP(C).No. 15752 of 2016 (T) ---------------------------- PETITIONER(S): ------------- M/S. SAJ BATTERIES PRIVATE LIMITED 18/1490, KALLUTHANKADAVU, PUTHIYARA P.O., KOZHIKODE-673 004, REPRESENTED BY ITS MANAGER JIJO V.CHERIAN, AGED 35 YEARS, S/O. V.J.CHERIAN. REPRESENTED BY ITS MANAGER JIJO V.CHERIAN, BY ADVS.SRI.V.R.KESAVA KAIMAL SMT.C.DEVIKA RANI KAIMAL RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-1(1), KOZHIKODE-673 001. CIRCLE-1(1), KOZHIKODE-673 001. 2. THE STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 001. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R BY GOVERNMENT PLEADER, SRI. GIKKU JACOB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1COPY OF THE RESOLUTION DTD.1.4.2016. P2COPY OF THE JUDGMENT DTD.6.7.2015 INWPC NO.2112/2015. P3COPY OF THE ORDER DTD.4.12.2015 PASSED BY THE PRINCIPAL SECRETARY TO GOVERNMENT.SECRETARY TO GOVERNMENT. P4COPY OF THE NOTICE DTD.16.7.2014 ISSUED UNDER SEC.148 OF THE INCOME TAX ACT.INCOME TAX ACT. P5COPY OF THE NOTICE DTD.16.7.2015 UNDER SEC.143(2) OF THE INCOMETAX ACT.TAX ACT. PCOPY OF THE LETTER DTD.22.12.2015 ISSUED BY THE 1ST RESPONDENT.P7COPY OF THE NOTICE DTD.9.7.2014 UNDER SEC.148 OF THE INCOME TAXACT.P7COPY OF THE NOTICE DTD.9.7.2014 UNDER SEC.148 OF THE INCOME TAXACT. P8COPY OF THE NOTICE DTD.16.7.2015 UNDER SEC.143(2) OF THE INCOMETAX ACT.TAX ACT. P9COPY OF THE LETTER DTD.22.12.2015 ISSUED BY THE 1ST RESPONDENT. P10COPY OF THE MAHAZAR DTD.31.3.2014 PREPARED BY THE CENTRAL EXCISE DEPARTMENT.EXCISE DEPARTMENT. P11COPY OF THE STATEMENT DTD.22.1.2016 FILED BY THE PETITIONER. P12 COPY OF THE STATEMENT IN RESPECT OF ASSESSMENT YEAR 2011-2012 FILED BY THE PETITIONER.FILED BY THE PETITIONER. P13COPY OF THE APPLICATION DTD.4.5.2015 AND REPLY. P14COPY OF THE APPLICATION DTD.2.6.2015 AND REPLY. P15COPY OF THE ASSESSMENT ORDER DTD.28.3.2016 IN RESPECT OF THE ASSESSMENT YEAR 2009-2010.ASSESSMENT YEAR 2009-2010. P16COPY OF THE ASSESSMENT ORDER IN RESPECT OF THE ASSESSMENT YEAR 2011-2012.2011-2012. RESPONDENT'S EXHIBITS:-------------------------NIL das // True copy //PA to Judge A.MUHAMED MUSTAQUE, J. =========================================== W.P.(C). No. 15752 of 2016 ===================================================== Dated this the 26[th] day of April, 2016 JUDGMENT The petitioner has approached this Court challengingExts.P15 and P16 assessment orders. In view of the fact that thepetitioner has an effective alternate remedy by way of filing appealbefore the appellate authority, the writ petition is disposed of withthe following directions: (i)The petitioner shall move before theappellate authority within a period of onemonth from the date of receipt of a copy of thisjudgment. (ii)In order to move stay application beforethe appellate authority, recovery steps forrecovery of amounts confirmed against thepetitioner by the assessment orders shall bekept in abeyance for a period of three months. Sd/-A.MUHAMED MUSTAQUE JUDGE