Wp(C)/17525/2013 Of Kerala Tourism Infrastructure Ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 15TH DAY OF JULY 2013/24TH ASHADHA, 1935 WP(C).No. 17525 of 2013 (M) ---------------------------- PETITIONER(S)/PETITIONER: ------------------------------------------------ KERALA TOURISM INFRASTRUCTURE LTD. (FORMERLY KNOWN AS TOURISTS RESORTS KERALA LTD)4TH FLOOR VIPANCHIKA TOWERS, THYCAUD, TRIVANDRUM-695014 REP BY ITS MANAGING DIRECTOR, MR.ANIL KUMAR S BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS RESPONDENT(S)/PETITIONER: -------------------------------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)THIRUVANANTHAPURAM-695003 CIRCLE 1(1)THIRUVANANTHAPURAM-695003 2. COMMISSIONER INCOME TAX (APPEALS) THIRUVANANTHAPURAM-695003 THIRUVANANTHAPURAM-695003 3. COMMISSIONER INCOME TAX THIRUVANANTHAPURAM-695003 THIRUVANANTHAPURAM-695003 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17525 of 2013 (M) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1(A):-TRUE COPY OF ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 1999-2000YEAR 1999-2000 EXT.P1(B):-TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2000-01ASSESSMENT YEAR 2000-01 EXT.P1(C):-TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2001-02ASSESSMENT YEAR 2001-02 EXT.P1(D):-TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENT YEAR 2002-03ASSESSMENT YEAR 2002-03 EXT.P1(E):-TRUE COPY OF THE ASSESSMENT ORDER DTD 31/1/2013 FOR ASSEESSMENT YEAR 2003-04ASSEESSMENT YEAR 2003-04 EXT.P1(F):-TRUE COPY OF ASSESSMENT ORDER DTD 31/1/2013 FOR ASSESSMENTYEAR-204-05YEAR-204-05 EXT.P1(G):-TRUE COPY OF THE ASSESSMENT ORDER DTD 18/2/2013 FOR ASSESSMENT YEAR 2010-11ASSESSMENT YEAR 2010-11 EXT.P2(A):-TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 1999-00 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(B):-TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR-2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(C):-TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(D):-TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2002-03 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(E):-TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(F):-TRUE COPY OF THE APPEAL DTD 11/3/2013 FOR ASSESMENT YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(G):-TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(A)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 1999-2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 1999-2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(B)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WP(C).No. 17525 of 2013 (M) EXT.P3(C)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P2(G):-TRUE COPY OF APPEAL DTD 11/3/2013 FOR ASSESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTFILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(A)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 1999-2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 1999-2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(B)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2000-01 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WP(C).No. 17525 of 2013 (M) EXT.P3(C)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2001-02 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(D)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 1992-03FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 1992-03FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(E)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(F)COPY OF STAY PETITION DATED 10-7-2013 FOR ASSEESSMENT YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(G)COPY OF STAY PETITION DATED 11-7-2013 FOR ASSEESSMENT YEAR 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P4COPY OF STAY PETITION DATED 22-03-2013 FILED BY THE ``PETITIONER BEFORE THE 3RD RESPONDENT PETITIONER BEFORE THE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.17525 of 2013 = = = = = = = = = = = == = = = = Dated this the 15[th] day of July, 2013 J U D G M E N T The petitioner has filed Exts.P2 series appeals againstExts.P1 series orders of assessment under the Income Tax Act.The appeals are accompanied by Exts.P3 series petitions for stayof recovery of disputed tax. The petitioner is apprehensive ofcoercive proceedings even before the disposal of the appeals andthe petitions for stay. 2. I direct the second respondent to consider Exts.P3series petitions with notice to the petitioner within a period oftwo months. The coercive steps for recovery of the disputed taxshall be put on hold till orders are passed on Exts.P3 seriespetitions as directed 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