Wp(C)/1877/2013 Of M/S. Oberon Trading Corporation v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 18TH DAY OF JANUARY 2013/28TH POUSHA 1934 WP(C).No. 1877 of 2013 (H) -------------------------------------- PETITIONER: ------------------- M/S. OBERON TRADING CORPORATION, THE ARCADE,KILIPPALAM,KARAMANA, TRIVANDRUM,REPRESENTED BY ITS MANAGING PARTNER M.M.ASIF. BY ADVS.SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH, SRI. SREEJITH S. NAIR. RESPONDENTS: ----------------------- 1. INCOME TAX OFFICER, WARD 1(2),TRIVANDRUM-695 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM-695 001. TRIVANDRUM-695 001. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C). NO.1877/2013-H: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 28/12/2011. EXT.P.2: COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.3: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R.2. EXT.P.4: COPY OF THE NOTICE DTD. 21/01/2013 ISSUED BY THE R.1. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE Prv. P.R.RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - W.P.(c) No.1877 OF 2013 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18[th] day of January, 2013 JUDGMENT Being aggrieved of the assessment made by the first respondentunder Section 143(3) read with Section 263 of the Income Tax Act ,vide Ext.P1, in respect of the assessment year 2005-06, the petitionerhas already filed Ext.P2 appeal, accompanied by Ext.P3 interlocutoryapplication for stay before the second respondent. 2.The grievance is in respect of Ext.P4 notice issued by thefirst respondent demanding the amount to be satisfied, which is underchallenge and hence the writ petition. 3.Heard the learned Standing Counsel as well. 4.After hearing both the sides, the writ petition is disposed of,directing the second respondent to pass appropriate orders on Ext.P3,in accordance with law, at the earliest, at any rate within 'one month'from the date of receipt of a copy of this judgment. The demand, if anypursuant to Ext.P1 assessment order in respect of the assessment year 2005-06 shall be kept in abeyance till such time. P.R.RAMACHANDRA MENONJUDGE sv.