Wp(C)/2193/2019 Of M/S. Rainbow Realtors v. Assistant Commissioner Of Income Tax

PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940WP(C).No. 2193 of 2019 PETITIONER: M/S. RAINBOW REALTORSRAINBOW SUITES, BELLARD ROADKANNUR-670001, REPRESENTED BY ITSMANAGING PARTNER ETTOOL KALATHILS ABDULHAMEED BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJA RESPONDENTS: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the 1[st] respondent has been facing the proceedings for the assessment years 2011-2012 to 2016-2017. It filed Exhibits P2 to P2(e) statutory appeals along with the staypetitions. The petitioner apprehends that before the appellate forumcould consider its applications, the respondent authority may takecoercive steps. 2.This Court, after hearing the learned counsel on either side, disposes of this writ petition holding that the 2[nd] respondent willconsider the stay petitions, at the earliest and pass orders possiblywithin one month. The respondent authority shall defer coercive steps until the 2[nd]respondent considers the stay petitions. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12 EXHIBIT P1 ATRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13 EXHIBIT P1 BTRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2013-14PASSED BY THE 1ST RESPONDENT FOR THE AY 2013-14 EXHIBIT P1 CTRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2016 PASSED BY THE 1ST RESPONDENT FOR THE AY 2014-15PASSED BY THE 1ST RESPONDENT FOR THE AY 2014-15 EXHIBIT P1 DTRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16PASSED BY THE 1ST RESPONDENT FOR THE AY 2015-16 EXHIBIT P1 ETRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018 PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-2017PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-2017 EXHIBIT P2TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2011-12THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2011-12 EXHIBIT P2 ATRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2012-13THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2012-13 EXHIBIT P2 BTRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2013-14THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2013-14 EXHIBIT P2 CTRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2014-15THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2014-15 EXHIBIT P2 DTRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2015-16THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2015-16 EXHIBIT P2 ETRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2016-17THE GROUND OF APPEAL FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER FOR THE AY 2016-17 EXHIBIT P3TRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2011-12PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2011-12 EXHIBIT P3 ATRUE COPY OF STAY PETITION SUBMITED BY THE PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2012-13PETITIONER TO THE 2ND RESPONDENT FOR THE AY 2012-13