Wp(C)/21936/2011 Of M/S.chandragiri Construction Company v. Commissioner Of Income Tax(Appeals-I)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 11TH AUGUST 2011 / 20TH SRAVANA 1933 WP(C).No. 21936 of 2011(N) ---------------------------------------- PETITIONER(S): ----------------------- M/S.CHANDRAGIRI CONSTRUCTION COMPANY P.O. THEKKIL, KASARGOD, REPRESENTED BY ITS MANAGING PARTNER, SRI.KUNHIMAHIN HAJI. BY ADV. SRI.ANIL D. NAIR, SRI.J.R.PREM NAVAZ, SMT.NIVEDITA A.KAMATH. RESPONDENT(S): -------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS-I), KOCHI-682 018. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 CALICUT-673 001. 3. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, CALICUT-673 001. R1 TO R3 BY ADV. MR.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21936 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03, DATED30/11/2007 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXT.P2: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09, DATED31/12/2010 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXT.P3: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2002-03,DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P4: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2003-04,DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P5: COPY OF THE PENALTY ORDER U/S.271(1)(C) FOR THE YEAR 2005-06,DATED 31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P6: COPY OF THE PENALTY ORDER U/S.271B FOR THE YEAR 2005-06, DATED31/03/2010 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXT.P7: COPY OF THE APPEAL FOR THE A.Y.2002-03 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P8: COPY OF THE APPEAL FOR THE A.Y.2008-09 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P9: COPY OF THE APPEAL FOR THE A.Y.2002-03 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P10: COPY OF THE APPEAL FOR THE A.Y.2003-04 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P11: COPY OF THE APPEAL FOR THE A.Y.2005-06 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P12: COPY OF THE APPEAL FOR THE A.Y.2005-06 FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. EXT.P13: COPY OF THE STAY PETITION FOR THE A.Y.2002-03 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXT.P14: COPY OF THE STAY PETITION FOR THE A.Y.2008-09 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. (P.T.O.) WP(C).No. 21936 of 2011(N) EXT.P15: COPY OF THE STAY PETITION FOR THE A.Y.2002-03 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXT.P16: COPY OF THE STAY PETITION FOR THE A.Y.2003-04 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXT.P17: COPY OF THE STAY PETITION FOR THE A.Y.2005-06 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. EXT.P18: COPY OF THE STAY PETITION FOR THE A.Y.2005-06 FILED BY THEPETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21936 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11[th] day of August, 2011 J U D G M E N T Against Exts.P1 to P6 orders of assessment andimposition of penalty, the petitioner has filed Exts.P7 to P12appeals along with Exts.P13 to P18 stay petitions before the1[st] respondent - First Appellate Authority under the IncomeTax Act. The petitioner's grievance is that, the assessingauthority is taking steps to recover the disputed tax andpenalty before the appellate authority could consider thestay applications. The petitioner seeks stay of recoverypending disposal of the appeals. //TRUE COPY// P.A. TO JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.21936 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 11[th] day of August, 2011 J U D G M E N T Against Exts.P1 to P6 orders of assessment andimposition of penalty, the petitioner has filed Exts.P7 to P12appeals along with Exts.P13 to P18 stay petitions before the1[st] respondent - First Appellate Authority under the IncomeTax Act. The petitioner's grievance is that, the assessingauthority is taking steps to recover the disputed tax andpenalty before the appellate authority could consider thestay applications. The petitioner seeks stay of recoverypending disposal of the appeals. Having heard the learned Standing Counsel for theIncome Tax Department also, I dispose of this writ petitionwith a direction to the 1[st] respondent to consider and passorders on Exts.P13 to P18 stay petitions, as expeditiously aspossible, at any rate, within one month from the date ofreceipt of a copy of this judgment. Till orders are passed on W.P.(C)No.21936 of 2011 -2- Exts.P13 to P18 stay petitions, further coercive recoveryproceedings shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE//True copy//P.A. TO JUDGE shg/