Wp(C)/19699/2013 Of P.k. Mohammed Private Limited v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 12TH DAY OF AUGUST 2013/21ST SRAVANA, 1935 WP(C).No. 19699 of 2013 (J) ---------------------------- PETITIONER: ------------------- P.K. MOHAMMED PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR A.K.SANTHOSH, P.B.NO.506, SUBRAMANIAN ROAD, WILLINGDON ISLAND, KOCHI-682 003. BY DR.K.P.SATHEESAN, SENIOR ADVOCATE. ADVS. SRI.M.R.JAYAPRASAD, SRI.P.MOHANDAS (ERNAKULAM), SRI.ANOOP.V.NAIR. RESPONDENTS: ------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS-II), SANJUAN TOWERS, KOCHI-682 018. SANJUAN TOWERS, KOCHI-682 018. 2. THE INCOME TAX OFFICER, WARD-4(1), KOCHI, 4TH FLOOR, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. APPENDIX PETITIONER'S EXHIBITS:- P1 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORT TRUST TO THE PETITIONER DATED 30-07-2011. TO THE PETITIONER DATED 30-07-2011. P2 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORT TRUST TO THE PETITIONER DATED 29-05-2012.TO THE PETITIONER DATED 29-05-2012. P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DATED 19-06-2012.2ND RESPONDENT DATED 19-06-2012. P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05-07-2012.BEFORE THE 2ND RESPONDENT DATED 05-07-2012. P5 TRUE COPY OF THE COMMUNICATION GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 17-07-2012.TO THE PETITIONER DATED 17-07-2012. P6 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 20-07-2012.BEFORE THE IST RESPONDENT DATED 20-07-2012. P7 TRUE COPY OF THE NOTICE NO.AACCP 2187 Q/WD.4(1)KOCHI/2012-13 DATED 30-10-2012 ISSUED BY THE 2ND RESPONDENT.DATED 30-10-2012 ISSUED BY THE 2ND RESPONDENT. P8 TRUE COPY OF THE JUDGMENT DATED 20-11-2012 IN W.P.(C) NO.26875/2012. P9 TRUE COPY OF THE ORDER ITA. NO.02/R4/E/CIT(A)-II/12-13 DATED 22-01-2013 ISSUED BY THE FIRST RESPONDENT.DATED 22-01-2013 ISSUED BY THE FIRST RESPONDENT. P10 TRUE COPY OF THE NOTICE GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 22-03-2013. THE PETITIONER DATED 22-03-2013. P11 TRUE COPY OF THE LETTER GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT DATED 02-04-2013. THE 2ND RESPONDENT DATED 02-04-2013. P12 TRUE COPY OF THE LETTER GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT DATED 10-05-2013. THE 2ND RESPONDENT DATED 10-05-2013. P13 TRUE COPY OF THE LETTER GIVEN BY THE 2ND RESPONDENT TO THE PETITIONER DATED 13-05-2013. THE PETITIONER DATED 13-05-2013. P14 TRUE COPY OF THE CHALAN RECEIPT ISSUED BY THE STATE BANK OF TRAVANCORE DATED 19-06-2013. TRAVANCORE DATED 19-06-2013. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE. V.CHITAMBARESH,J ------------------------------------- W.P.(C).No.19699 OF 2013 ----------------------------------------- Dated this the 12[th] day of August, 2013 JUDGMENT It is reported that Ext.P6 appeal has already been heard by the first respondent on 7.2.2013 and 21.2.2013 and final ordersare awaited. The petitioner has also thereafter deposited a sumof Rs.2,00,000/- towards the dues as evident by Ext.P12representation submitted to the second respondent. 2. I direct the first respondent to pass final orders onExt.P6 appeal within a period of three months. The petitionershall in the meanwhile be permitted to operate his accountsmaintained in the Dhanalakshmi Bank, Shanmugham RoadBranch, Ernakulam. No coercive steps shall also be taken againstthe petitioner for recovery of the disputed tax pending finalorders on Ext.P6 appeal. 3. The petitioner shall produce a copy of the Writ Petitionwith the judgment before the first respondent for compliance. the first respondent on 7.2.2013 and 21.2.2013 and final ordersare awaited. The petitioner has also thereafter deposited a sumof Rs.2,00,000/- towards the dues as evident by Ext.P12representation submitted to the second respondent. 2. I direct the first respondent to pass final orders onExt.P6 appeal within a period of three months. The petitionershall in the meanwhile be permitted to operate his accountsmaintained in the Dhanalakshmi Bank, Shanmugham RoadBranch, Ernakulam. No coercive steps shall also be taken againstthe petitioner for recovery of the disputed tax pending finalorders on Ext.P6 appeal. 3. The petitioner shall produce a copy of the Writ Petitionwith the judgment before the first respondent for compliance. The Writ Petition is disposed of. Sd/- V.CHITAMBARESH, JUDGE. /True Copy/ P.A. To Judge