Wp(C)/21090/2014 Of Roads & Bridges Development Corporation Of Kerala v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 1ST DAY OF SEPTEMBER 2014/10TH BHADRA, 1936 WP(C).No. 21090 of 2014 (I) ---------------------------- PETITIONER: ------------------------------ ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA LTD. REPRESENTED BY GENERAL MANAGER, 2ND FLOOR PREETHI BUILDING, M.V.ROAD, PALARIVATTOM ERNAKULAM-682025. BY ADV. SRI.M.VIJAYA KUMAR, SC, RBDCK RESPONDENTS: ----------------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. 2. JOINT COMMISIONER OF INCOME TAX (TDS) C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. 3. COMMISSIONER OF INCOME TAX (APPEALS) KOCHI-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 01-09-2014, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C).No. 21090 of 2014 (I) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1- TRUE COPY OF THE ORDER DATED 22-4-2008. EXHIBIT P2- TRUE COPY OF THE ORDER DATED 12-2-2009. EXHIBIT P3- TRUE COPY OF THE APPEAL BEFORE COMMISSIONER OFINCOME TAX (APPEALS) COCHIN U/S. 246 A(1)(M) DATED 16-3-2009. EXHIBIT P4- TRUE COPY OF THE NOTICE NO. F.NO.ACIT-TDS/CHN/2011-12/221 DATED 2-11-2011. //True Copy// P.A. To Judge K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 21090 of 2014 - - - - - - - - - - - - - - - - Dated 1[st] September, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P2 is the penalty order passed by the 2[nd]respondent under Section 221 of the Income TaxAct, against which the petitioner has filedExt.P3 appeal, which is stated to be pendingbefore the 3[rd] respondent. In the meanwhile,Ext.P4 demand notice has been issued. It is inthis context, the writ petition has been filed. 2. In the above circumstances, it is deemedfit that 3[rd] respondent be directed to disposeof Ext.P3 appeal within a period of one monthfrom today. It is also directed that in themeanwhile, coercive proceedings pursuant toExt.P4 shall be kept in abeyance and the orderspassed on Ext.P3 shall determine the matter,thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN Judge Mrcs //True Copy//