Wp(C)/21828/2011 Of Kottakkal Wood Complex v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 21828 of 2011(C) -------------------------- PETITIONER: ----------------- KOTTAKKAL WOOD COMPLEX, MAIN ROAD, KOTTAKKAL-676 503, REPRESENTED BY ITS MANAGING PARTNER, SRI. A.MOHAMMED. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, CALICUT-673 001. 2. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, ERNAKULAM-682 021. 3. INCOME TAX OFFICER, WARD-1, TIRUR-676 501. BY STANDING COUNSEL SHRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C)No.21828/11 PETITIONER'S EXTS: EXHIBIT.P1: TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2002-03, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(A) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2003-04, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(B) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2004-05, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(C ) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2005-06, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(D) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2006-07, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(E ) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2007-08, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P1(F ) : TRUE COPY OF THE ASSESSMENTORDER FOR THE YEAR 2008-09, DATED 09.12.2009ISSUED TO THE PETITIONER BY THE 1 RESPONDENT EXHIBIT.P2: TRUE COPY OF THE ORDERS FOR THEYEAR 2002-03, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHITO THE PETITIONER EXHIBIT.P2(A) : TRUE COPY OF THE ORDERS FORTHE YEAR 2003-04, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2(B) : TRUE COPY OF THE ORDERS FORTHE YEAR 2004-05, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2(C ) : TRUE COPY OF THE ORDERS FORTHE YEAR 2005-06, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2(D) : TRUE COPY OF THE ORDERS FORTHE YEAR 2006-07, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2(E ) : TRUE COPY OF THE ORDERS FORTHE YEAR 2007-08, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P2(F ) : TRUE COPY OF THE ORDERS FORTHE YEAR 2008-09, DATED 12.11.2010 ISSUED BY THECOMMISSIONER OF INCOME TAX (APPEALS)-I, KOCHI. EXHIBIT.P3: TRUE COPY OF THE APPEAL FOR THEA.Y. 2002-03 FILED BY THE PETITIONER BEFORE THE2 RESPONDENT EXHIBIT.P3(A) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2003-04 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P3(B) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2004-05 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P3(C ) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2005-06 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P3(D) TRUE COPY OF THE APPEAL FORTHE A.Y. 2006-07 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENTEXHIBIT.P3(E ) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2007-08 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P3(F ) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2008-09 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P4: TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2002-03 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(A) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2003-04 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(B) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2004-05 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P3(D) TRUE COPY OF THE APPEAL FORTHE A.Y. 2006-07 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENTEXHIBIT.P3(E ) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2007-08 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P3(F ) : TRUE COPY OF THE APPEAL FORTHE A.Y. 2008-09 FILED BY THE PETITIONER BEFORETHE 2 RESPONDENT EXHIBIT.P4: TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2002-03 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(A) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2003-04 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(B) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2004-05 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(C ) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2005-06 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(D) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2006-07 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(E ) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2007-08 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P4(F ) : TRUE COPY OF THE STAY PETITIONFOR THE A.Y. 2008-09 FILED BY THE PETITIONERBEFORE THE 2 RESPONDENT EXHIBIT.P5: TRUE COPY OF THE NOTICE DATED28.07.2011 ISSUED BY THE 3 RESPONDENT TO THEPETITIONER TRUE COPY P.A.TO JUDGE T.R. RAMACHANDRAN NAIR, J. ----------------------------------- W.P.(C). No.21828 OF 2011 --------------------------------- DATED THIS THE 26[th] DAY OF AUGUST, 2011 J U D G M E N T The petitioner is an assessee under the Income Tax Act, 1961.Pursuant to a search under section 132 of the Act, proceedings wereinitiated against the petitioner and copies of the assessment orders havebeen produced as Exhibits P1 to P1(f). Exhibits P2 to P2(f) are the orderspassed by the Commissioner of Commercial Tax (Appeals-). Against thesame the petitioner has filed statutory appeals before the Tribunal. 2.It is submitted that the Department is taking coercive stepsagainst the petitioner. The petitioner seeks for a direction to dispose of thestay petitions within a time frame. 3.Heard the learned Standing Counsel for the Department. 4.There will be a direction to the 2[nd] respondent to take adecision on the stay petitions filed by the petitioner, namely Exhibits P4 toP4(f) series within three weeks from the date of receipt of a copy of thisjudgment. Till such time the proceedings will be kept in abeyance. The Writ Petition is disposed of as above. T.R. RAMACHANDRAN NAIR, JUDGE. dsn