Wp(C)/23301/2013 Of M/S Jewel Homes Private Limited v. The Joint Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 24TH DAY OF SEPTEMBER 2013/2ND ASWINA, 1935 WP(C).No. 23301 of 2013 (K) ---------------------------- PETITIONER(S)/PETITIONER: ---------------- M/S JEWEL HOMES PRIVATE LIMITED CASAGRANTE BUILDING, 2ND FLOOR, OPP. TVS SHOW ROOM DESHABHIMANI JUNCTION, KALOOR KOCHI-682 017 REPRESENTED BY ITS MANAGING DIRECTOR P.A. JIHAS. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S)/RESPONDENTS: ------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, C.R. BUILDINGS, I.S. PRESS ROAD ERNAKULAM, KOCHI-682 018. ERNAKULAM, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II INCOME TAX DEPARTMENT 'KERA BHAVAN', OPP. SRVHS M.G.ROAD, ERNAKULAM, KOCHI-682 011. INCOME TAX DEPARTMENT 'KERA BHAVAN', OPP. SRVHS M.G.ROAD, ERNAKULAM, KOCHI-682 011. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) O/O. THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R. BUILDINGS, I.S.PRESS ROAD, ERNAKULAM KOCHI-682 018. C.R. BUILDINGS, I.S.PRESS ROAD, ERNAKULAM KOCHI-682 018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23301 of 2013 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXHIBIT P1: TRUE COPY OF THE PENALTY ORDER THE YEAR 2010-11 DATED 17.8.2012.17.8.2012. EXHIBIT P1(A): TRUE COPY OF THE PENALTY ORDER THE YEAR 2011-12 DATED 17.8.2012.17.8.2012. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 FOR THEYEAR 2010-11 DATED 17.9.2011.YEAR 2010-11 DATED 17.9.2011. EXHIBIT P2(a) TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 FOR THE YEAR 2011-12 DATED 17.9.2011. FOR THE YEAR 2011-12 DATED 17.9.2011. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2010-11 DATED 18.9.2012.2010-11 DATED 18.9.2012. EXHIBTI P3(A): TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2011-12 DATED 18.9.2012.2011-12 DATED 18.9.2012. EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE NO.F.NO.ACIT (TDS)/KOCHI/ARR./ DEMEND/2013-14/40 DATED 5.9.2013.KOCHI/ARR./ DEMEND/2013-14/40 DATED 5.9.2013. RESPONDENT(S)' EXHIBITS : NIL. ----------------------------- //TRUE COPY// P.S. TO JUDGE. V.CHITAMBARESH, J. ------------------------------- W.P (C) No.23301 of 2013 ------------------------------- Dated this the 24[th] day of September, 2013 J U D G M E N T The petitioner has filed Exts.P2 and P2(a) appeals against Exts.P1 and P1(a) orders imposing penalty under theIncome Tax Act. The appeals are accompanied by Exts.P3 and P3(a) petitions for stay of recovery of the disputed amounts. Thepetitioner is aggrieved by Ext.P4 demand notice served on itduring the pendency of the appeals and petitions afore stated. 2. I direct the second respondent to consider Exts.P3 and P3(a) petitions with notice to the petitioner within a period oftwo months. The coercive steps pursuant to Ext.P4 notice shallbe put on hold till orders are passed on Exts.P3 and P3(a)petitions as directed above. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The Writ Petition is disposed of. V.CHITAMBARESH,Judge.