Wp(C)/16836/2013 Of Paragon Biomedical India Pvt.ltd v. Assistant Commissioner Of Income Tax, Circle-1(1)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 4TH DAY OF JULY 2013/13TH ASHADHA, 1935 WP(C).No. 16836 of 2013 (D) ---------------------------- PETITIONER(S): -------------------------- PARAGON BIOMEDICAL INDIA PVT.LTD., TRIVANDRUM -695581, REPRESENTED BY ITS DIRECTOR-MR.VINOD NARAYANAN BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), THIRUVANANTHAPUAM PIN +-695003 THIRUVANANTHAPUAM PIN +-695003 2. COMMISSIONER INCOME TAX (APPEALS) THIRUVANANTHAPUAM PIN 695003 THIRUVANANTHAPUAM PIN 695003 3. COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM PIN -695003 THIRUVANANTHAPURAM PIN -695003 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16836 of 2013 (D) APPENDIX PETITIONERS EXHIBITS EXT.P1COPY OF THE LICENSE DATED 21-10-2005 ISSUED BY THE SOFTWARE TECHNOLOGY PARKS OF INDIATECHNOLOGY PARKS OF INDIA EXT.P2COPY OF ASSESSMENT ORDER DATED 18-3-2013 PASSED BY THE 1ST RESPONDENT RESPONDENT EXT.P3COPY OF APPEAL DATED 16-4-2013 FILED by the PETITIONER BEFORE THE 2ND RESPONDENT THE 2ND RESPONDENT EXT.P4COPY OF STAY PETITION DATED 16--4-2013 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT BEFORE THE 2ND RESPONDENT EXT.P5COPY OF PETITION FOR STAY FILED by the PETITIONER BEFORE THE 3RD RESPONDENT 3RD RESPONDENT EXT.P6COPY OF DEMAND NOTICE DATED 18-6-2013 ISSUED BY THE 1ST RESPONDENT RESPONDENT RESPONDENTS EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No. 16836 of 2013 = = = = = = = = = = = == = = = = Dated this the 4[th] day of July, 2013 J U D G M E N T The petitioner has filed Ext.P3 appeal accompanied byExt.P4 petition for stay against Ext.P2 order of assessment . Thepetitioner is aggrieved by Ext.P6 demand notice served on himduring the pendency of the appeal and the petition for stayaforesaid. 2. I direct the second respondent to consider Ext.P4petition with notice to the petitioner within a period of twomonths. The coercive proceedings pursuant to Ext.P6 noticeshall be put on hold till orders are passed on Ext.P4 petition asdirected above. 3. The petitioner shall produce a copy of the writ petitionwith the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESHJUDGE