Wp(C)/218/2019 Of Hll Biotech Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 04TH DAY OF JANUARY 2019 / 14TH POUSHA, 1940 WP(C).No. 218 of 2019 PETITIONER/S: HLL BIOTECH LTD.HLL BHAVAN, POOJAPPURA P.O., THIRUVANANTHAPURAM -695012,REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. BY ADVS.SRI.V.KRISHNA MENONSMT.J.SURYASMT.P.VIJAYAMMASRI.E.K.MADHAVANSRI.PRINSUN PHILIP RESPONDENT/S: 1INCOME TAX OFFICERWARD 1(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-I, KOWDIYAR, THIRUVANANTHAPURAM-695003.WARD 1(1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-I, KOWDIYAR, THIRUVANANTHAPURAM-695003. 2COMMISSIONER OF INCOME TAX(APPEALS),AAYAKKAR BHAWAN, KOWDIYAR, THIRUVANANTHAPURAM-695 003.AAYAKKAR BHAWAN, KOWDIYAR, THIRUVANANTHAPURAM-695 003.3PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695 003.AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner, an assessee under the Income Tax Act, 1961, questioned the Exts.P1 and P3 assessment orders before theCommissioner of Income Tax (Appeals). It resulted in the Exts.P9and P10 orders. 2.The petitioner again challenged the Exts.P9 and P10orders in the second appeal, before the Appellate Tribunal, thefourth respondent. The petitioner, in the appeals, filed staypetitions, too. Ventilating its grievance that the authorities aretaking coercive steps before the appellate authority could considerthe stay petitions in the appeals, the petitioner has filed this writpetition. W.P.(C) No. 218/2019 3.Heard the learned counsel for the petitioner and thelearned Standing Counsel. 4.I reckon the petitioner has exercised on time itsstatutory remedy of filing second appeals. True, before theTribunal, stay petitions are pending. Procedural fairness demandsthat the authorities wait, before taking further steps, until theappellate authority decides on the stay petitions. Therefore, I dispose of the writ petition, directing therespondent authority to defer coercive steps until the fourthrespondent considers the stay petitions. I also hope that the fourthrespondent will dispose of the stay petitions expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE jjj W.P.(C) No. 218/2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 28.6.2018.28.6.2018. EXHIBIT P2TRUE COPY OF THE NOTICE OF DEMAND IN FORM-7 UNDER SECTION 156 OF THE INCOME TAX ACT.UNDER SECTION 156 OF THE INCOME TAX ACT. EXHIBIT P3TRUE COPY OF THE ORDER DATED 19.12.2017. EXHIBIT P4TRUE COPY OF THE NOTICE OF DEMAND DATED 19.12.2017.19.12.2017. EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2013-14.ASSESSMENT YEAR 2013-14. EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2015-16.ASSESSMENT YEAR 2015-16. EXHIBIT P7TRUE COPY OF THE JUDGMENT DATED 30.1.2018 IN W.P.(C) NO.2396/2018.(C) NO.2396/2018. EXHIBIT P8TRUE COPY OF THE LETTER DATED 14.6.2018. EXHIBIT P9TRUE COPY OF THE ORDER DATED 30.11.2018 FOR THE ASST. YEAR 2013-14.ASST. YEAR 2013-14. EXHIBIT P10TRUE COPY OF THE ORDER DATED 30.11.2018 FOR THE ASST. YEAR 2015-16.ASST. YEAR 2015-16. EXHIBIT P11TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2013-14 BEFORE THE INCOME TAX APPELLATE TRIBUNAL, KOCHI.ASSESSMENT YEAR 2013-14 BEFORE THE INCOME TAX APPELLATE TRIBUNAL, KOCHI. EXHIBIT P12TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2015-16 BEFORE THE INCOME TAX APPELLATE TRIBUNAL, KOCHI.ASSESSMENT YEAR 2015-16 BEFORE THE INCOME TAX APPELLATE TRIBUNAL, KOCHI. EXHIBIT P13TRUE COPY OF THE STAY PETITION. W.P.(C) No. 218/2019 EXHIBIT P14EXHIBIT P15 -5- TRUE COPY OF THE STAY PETITION. TRUE COPY OF THE LETTER DATED 19.12.2019.