Wp(C)/20236/2018 Of M/S.hillwood Furniture (Pvt) Ltd., Calicut v. Income Tax Officer, Ward Tds, Calicut

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 20TH DAY OF JUNE 2018 / 30TH JYAISHTA, 1940 WP(C).No. 20236 of 2018 PETITIONER(S) HILLWOOD FURNITURE (PVT) LTD. CHUNGAM, FEROKE, CALICUT-673 631, BY V.SHAREEF, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): 1. INCOME TAX OFFICER, WARD TDS, AAYAKAR BHAVAN, CALICUT-673 001. 2. TAX RECOVERY OFFICER (TDS) CR BUILDING, IS PRESS ROAD, KOCHI-682018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2009-10.EXHIBIT P2 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2010-11.EXHIBIT P3 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2011-12.EXHIBIT P4 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2012-13.EXHIBIT P5 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2013-14.EXHIBIT P6 : COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT FOR 2014-15.EXHIBIT P7 : COPY OF APPLICATION U/S 154 FOR 2009-10.EXHIBIT P8 : COPY OF APPLICATION U/S 154 FOR 2010-11.EXHIBIT P9 : COPY OF APPLICATION U/S 154 FOR 2011-12.EXHIBIT P10 : COPY OF APPLICATION U/S 154 FOR 2012-13.EXHIBIT P11 : COPY OF APPLICATION U/S 154 FOR 2013-14.EXHIBIT P12 : COPY OF APPLICATION U/S 154 FOR 2014-15.EXHIBIT P13 : COPY OF NOTICE IN ITCP 1 OF 2009-10.EXHIBIT P14 : COPY OF NOTICE IN ITCP 1 OF 2010-11.EXHIBIT P15 : COPY OF NOTICE IN ITCP 1 OF 2011-12.EXHIBIT P16 : COPY OF NOTICE IN ITCP 1 OF 2012-13.EXHIBIT P17 : COPY OF NOTICE IN ITCP 1 OF 2013-14.EXHIBIT P18 : COPY OF NOTICE IN ITCP 1 OF 2014-15. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE P.B.SURESH KUMAR, J. =============== W.P.(C.) No. 20236 of 2018 -------------------------------------------------- Dated this the 20[th] day of June, 2018 JUDGMENT Exts.P7 to P12 are applications preferred by the petitioner invoking Section 154 of the Income TaxAct (the Act) for rectification of Exts.P1 to P6 assessmentorders issued under Section 206C of the Act. Thegrievance of the petitioner in the writ petition concernsthe delay on the part of the first respondent in taking adecision on the said applications. The petitioner,therefore, seeks appropriate directions in this regard. 2.Heard the learned counsel for thepetitioner as also the learned Standing Counsel for theRevenue. Heard the learned counsel for the 3.Having regard to the facts andcircumstances of this case, I deem it appropriate to Having regard to the facts and W.P.(C).No.20236 of 2018 : 2 : dispose of the writ petition directing the first respondentto take a decision on Exts.P7 to P12 applications withnotice to the petitioner, within six weeks from the date ofreceipt of a copy of this judgment. Ordered accordingly.Needless to say that till orders are passed as directedabove, further proceedings for the realisation of theamounts covered by Exts.P1 to P6 assessment ordersshall be deferred. Sd/- SKS P.B. SURESH KUMAR, JUDGE