Wp(C)/2200/2013 Of M/S. Anson Financial Holdings v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND DAY OF JANUARY 2013/2ND MAGHA 1934 WP(C).No. 2200 of 2013 (Y) -------------------------- PETITIONER(S): -------------------------- M/S. ANSON FINANCIAL HOLDINGS, 2ND FLOOR,PENDANATHU PLAZA,OPP. HEAD POST OFFICE, PALA, KOTTAYAM DISTRICT-686575. RERPESENTED BY ITS MANAGING PARTNER SRI. ANTONY.K.T. BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), KERA BHAVAN,KOCHI,COCHIN-682016. KERA BHAVAN,KOCHI,COCHIN-682016. 2. INCOME TAX OFFICER, WARD (1), PUBLIC LIBRARY BUILDING,SASTRI BOARD, KOTTAYAM-686001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2200 of 2013 (Y) APPENDIX PETITIONER(S) EXHIBITS EXT.P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 2-11-10 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FIRM.ASSESSMENT YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FIRM. EXT.P2:TRUE COPY OF THE DEMAND NOTICE DATED 2-11-10 FOR THE ASSESSMENT YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.ASSESSMENT YEAR 2008-09 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P3:TRUE COPY OF THE APPEAL DATED 17-12-10 FILED BY THE PETITIONER.EXT.P4:TRUE COPY OF THE STAY PETITION DATED 17-12-10 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.EXT.P4:TRUE COPY OF THE STAY PETITION DATED 17-12-10 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P5:TRUE COPY OF THE LETTER DATED 1-7-11 WITH NO. ITA/29/KTM/CIT (A)-IV/2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.IV/2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P6:TRUE COPY OF THE COMMUNICATION DATED 29-10-12 WITH NO. AAOFA7377A/W-1/KTM/2012-13 ISSUED TO THE PETITIONERAAOFA7377A/W-1/KTM/2012-13 ISSUED TO THE PETITIONER RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE ANTONY DOMINIC,J -------------------------------- W.P.(C) No.2200 of 2013 ------------------------------------- Dated this the 22[nd ]day of January, 2013 JUDGMENT Aggrieved by Ext.P1 order of assessment for the year 2008-2009 passed against the petitioner under theIncome Tax Act, the petitioner filed Ext.P3 appeal alongwith Ext.P4 stay petition. The appeal and the stay petitionare pending consideration of the first respondent. In themeanwhile, their request to defer recovery, pendingorders on the appeal is rejected by Ext.P6. In suchcircumstances, apprehending recovery proceedings, thewrit petition is filed. 2. I heard the learned counsel for the petitioner andthe learned standing counsel appearing for the Revenue. 3. Taking note of the pendency of Ext.P3 appeal andExt.P4 stay petition, I dispose of this writ petitiondirecting the first respondent to pass orders on Ext.P4 W.P.(c) No.2200 of 2013 stay petition. This shall be done as expeditiously aspossible, at any rate, within four weeks of receipt of acopy of this judgment. In the meanwhile, recovery of thetax due under Ext.P1, will stand stayed. Petitioner will produce a copy of this judgment andthe writ petition before the first respondent forcompliance. ln Sd/- ANTONY DOMINIC, JUDGE