Wp(C)/21900/2012 Of M/S.dewa Projects Pvt.ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 20TH DAY OF SEPTEMBER 2012/29TH BHADRA 1934 WP(C).No. 21900 of 2012 (J) --------------------------- PETITIONER: ----------------- M/S.DEWA PROJECTS PVT.LTD, T.C.25/1497,S.S.KOVIL ROAD,THAMPANOOR THIRUVANANTHAPURAM-695001 REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR SHRI.K.VENUGOPALAN NAIR. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.P.REJINARK SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(2),ERNAKULAM-682016. CIRCLE1(2),ERNAKULAM-682016. 2. THE COMMISSIONER OF INCOME TAX(APPEALS)-II, 6TH FLOOR,KERALA BHAVAN,S.R.V.H.S.ROAD KOCHI-682016. KOCHI-682016. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 21900 of 2012 (J) APPENDIX PETITIONER'S EXHIBITS : EXT-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2009 FOR 2007-08 ISSUED BY THE IST RESPONDENT ISSUED BY THE IST RESPONDENT EXT-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 30.01.2010 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT-P3 TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 25.10.2011 ISSUED BY THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1). THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-1(1). EXT-P4 TRUE COPY OF THE APPEAL DATED 22.12.2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. BEFORE THE 2ND RESPONDENT. EXT-P5 TRUE COPY OF THE STAY PETITION DATED 05.07.2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT . PETITIONER BEFORE THE 2ND RESPONDENT . EXT-P6 TRUE COPY OF THE LETTER DATED 05.09.2012 FOR EARLY POSTING DATED 05.09.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. 05.09.2012 SENT BY THE PETITIONER TO THE 2ND RESPONDENT. EXT-P7 TRUE COPY OF THE ACKNOWLEDGMENT DATED 06.09.2012 OBTAINED OF EXT.P4 FROM THE 2ND RESPONDENT. EXT.P4 FROM THE 2ND RESPONDENT. EXT-P8 TRUE COPY OF THE REPRESENTATION GIVEN BY THE PETITIONER TO THE IST RESPONDENT ON 22.06.2012. RESPONDENT ON 22.06.2012. EXT-P9 TRUE COPY OF THE ORDER DATED 27.06.2012 ISSUED BY THE IST RESPONDENT. RESPONDENT. RESPONDENTS EXHIBITS ' : NIL. //TRUE COPY// P.A. TO JUDGE ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.21900 OF 2012(J) -------------------------------------------------- Dated this the 20[th] day of September, 2012J U D G M E N T Ext.P1 is an order of assessment passed against the petitionerfor the year 2007-08. Against that oder, they filed Ext.P2 appealwhich pending before the 2[nd] respondent. During the pendency of theappeal, Ext.P3 revised assessment order was passed which is alsoappealed against by filing Ext.P4 before the 2[nd] respondent. Alonghwith the appeals, they also filed Ext.P5 stay petition seeking stay ofrecovery of the tax due under Exts.P1 and P3 and despite a requestand its remainder for early orders, orders have not been passed onthe stay petition. 2. In the meantime they made an application to the AssessingOfficer, on which Ext.P9 order has been passed requiring them toremit Rs.1 crore in installments as indicated therein. In compliancewith the said order petitioner paid Rs.10 lakhs and thereafter hasfiled this writ petition. 3. In this writ petition, the main prayer of the petitioner is todirect the respondents not to recover the amount due under Exts.P1 and P3 pending disposal of the appeal. As already seen, Ext.P5 stay 2. In the meantime they made an application to the AssessingOfficer, on which Ext.P9 order has been passed requiring them toremit Rs.1 crore in installments as indicated therein. In compliancewith the said order petitioner paid Rs.10 lakhs and thereafter hasfiled this writ petition. 3. In this writ petition, the main prayer of the petitioner is todirect the respondents not to recover the amount due under Exts.P1 and P3 pending disposal of the appeal. As already seen, Ext.P5 stay petition filed by the petitioner is pending consideration of theappellate authority. 4. Therefore I direct the 2[nd] respondent appellate authority topass orders on Ext.P5 stay petition filed by the petitioner with noticeto them and in accordance with law as expeditiously as possible. It isdirected that in the meanwhile recovery proceedings pursuant toExts.P1 to P3 will be kept in abeyance. Writ Petition is disposed of as above. vi/ (ANTONY DOMINIC) JUDGE