Wp(C)/23723/2015 Of Esatto Builders (P) Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 11TH DAY OF AUGUST 2015/20TH SRAVANA, 1937 WP(C).No. 23723 of 2015 (M) ---------------------------------------- PETITIONER(S): ---------------------- ESATTO BUILDERS (P) LIMITED, JP COMPLEX, NEW MINI CIVIL SATION, MAIN ROAD, KOYILANDY, BY RATEESH KUMAR, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1), KOZHIKODE 673 001. CIRCLE 2 (1), KOZHIKODE 673 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE 673 001. BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 23723 of 2015 (M) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. COPY OF THE ASSESSMENT ORDER DATED 30.3.15 FOR THE YEAR 2012-13.2012-13. EXHIBIT P2. COPY OF THE APPEAL FILED AGAINST EXHIBIT P1 BEFORE 2ND RESPONDENT, DT.29/4/15RESPONDENT, DT.29/4/15 EXHIBIT P3. COPY OF THE STAY PETITION FILED BEFORE SECOND RESPONDENT, DT.6/7/15 EXHIBIT P4. COPY OF THE APPLICATION U/S. 154 OF THE ACT FILED BEFORE THE IST RESPONDENT ON 7/7/15IST RESPONDENT ON 7/7/15 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.MUHAMED MUSTAQUE, J. ***************************************************************************** W.P.(C) No.23723 of 2015 ******************************************************************************Dated this the 11[th] day of August, 2015 JUDGMENT The petitioner, impugning Ext.P1 assessment order, filedExt.P2 appeal along with Ext.P3 application for stay before thesecond respondent. They also filed Ext.P4 application forrectification under Section 154 of the Income Tax Act before theAssessing Authority. Considering the facts and circumstances as above, this writpetition is disposed of with the following directions: i. The Assessing Authority is directed to consider Ext.P4 rectification application within three months after issuing notice to the petitioner. ii.The Appellate Authority is directed to consider the stay application after the disposal of therectification application by the Assessing Authoritywithin an outer limit of two months thereon. rectification application by the Assessing Authoritywithin an outer limit of two months thereon. iii.Till the disposal of the stay application, all recovery proceedings shall be stayed. W.P.(C) No.23723 of 2015 2 iv. The petitioner shall produce a copy of this judgment along with this writ petition before the Assessing Authority and the Appellate Authority. ln Sd/- A.MUHAMED MUSTAQUE, JUDGE