Wp(C)/20683/2018 Of M/S.hillwood Imports & Exports Pvt Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940 WP(C).No. 20683 of 2018 PETITIONER(S) M/S. HILLWOOD IMPORTS & EXPORTS PVT. LTD., CHUNGAM: FEROKE: CALICUT- 673631 BY V.SHAREEF: MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): 1. INCOME TAX OFFICER, WARD TDS: AAYAKAR BHAVAN: CALICUT-673001. WARD TDS: AAYAKAR BHAVAN: CALICUT-673001. 2. TAX RECOVERY OFFICER (TDS), C.R. BUILDING, I S PRESS ROAD: KOCHI-682018. R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-06-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2009-10.EXHIBIT P2 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2010-11.EXHIBIT P3 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2011-12.EXHIBIT P4 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2012-13.EXHIBIT P5 COPY OF ORDER DT. 19.01.2018 U/S 206C OF IT ACT FOR 2013-14.EXHIBIT P6 COPY OF ORDER DT. 19.01.2018 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 I.T.C.P. 1 FOR 2009-10.EXHIBIT P14 COPY OF NOTICE IN I.T.C.P. 1 FOR 2010-11.EXHIBIT P15 COPY OF NOTICE IN I.T.C.P. 1 FOR 2011-12.EXHIBIT P16 COPY OF NOTICE IN I.T.C.P. 1 FOR 2012-13.EXHIBIT P17 COPY OF NOTICE IN I.T.C.P. 1 FOR 2013-14.EXHIBIT P18 COPY OF NOTICE IN I.T.C.P. 1 FOR 2014-15. RESPONDENT'S EXHIBITS: NIL---------------------- Scl. TRUE COPY PA TO JUDGE P.B. SURESH KUMAR, J. ------------------------------------- W.P.(C) No. 20683 of 2018 -------------------------------------- Dated this the 22[nd] day of June, 2018 JUDGMENT Exts.P7 to P12 are applications preferred by the petitioner invoking Section 154 of the Income Tax Act(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 the petitioner as also the learned Standing Counsel for theRevenue. 3. Having regard to the facts and circumstances of this case, I deem it appropriate todispose of the writ petition directing the first respondent W.P.(C) No. 20683 of 2018 to take a decision on Exts.P7 to P12 applications with notice 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/- P.B. SURESH KUMAR JUDGE