Wp(C)/24031/2011 Of M/S.santhimadom Builders v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 24031 of 2011(D) -------------------------- PETITIONER: ------------------ M/S.SANTHIMADOM BUILDERS AND DEVELOPERS TRUST,NORTH PARAVUR,REPRESENTED BY CHAIRMAN DR.RADHAKRISHNAN,S/O.NARAYANAN,SANTHIMADOM, N.PARAVUR,ERNAKULAM DISTRICT. BY ADVS. SRI.V.A.PRADEEP KUMAR SRI.K.S.RAJESH SRI.M.SHAJU PURUSHOTHAMAN RESPONDENT: -------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) III, KERA BHAVAN,KOCHI 682 031. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2, ERNAKULAM KOCHI 682 018. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.24031/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THEPERIOD 2008-2009 APPEAL No.70/CENT/CIT(A) III-2010-11)PERIOD 2008-2009 APPEAL No.70/CENT/CIT(A) III-2010-11) EXT.P2: TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THEPERIOD 2009-2010 APPEAL No.71/CENT/CIT(A) III-2010-11.PERIOD 2009-2010 APPEAL No.71/CENT/CIT(A) III-2010-11. EXT.P3: TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT 12-07-2011.2011. EXT.P4: TRUE COPY OF THE GROUND AND STATEMENT OF FACTS DATED 24-01-2011 OFEXT.P1 APPEAL.EXT.P1 APPEAL. EXT.P5: TRUE COPY OF THE GROUNDS AND STATEMENT OF FACTS DATED 24-01-2011 OFEXT.P2 APPEAL.EXT.P2 APPEAL. EXT.P6: TRUE COPY OF THE ASSESSMENT ORDERS DATED 28-12-2010 PASSED BY THE2ND RESPONDENT.2ND RESPONDENT. EXT.P7: TRUE COPY OF THE ASSESSMENT ORDERS DATED 28-12-2010 PASSED BY THE2ND RESPONDENT.2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C) No. 24031 OF 2011 ------------------------------------------------- DATED THIS THE 18[th] DAY OF OCTOBER, 2011 J U D G M E N T Petitioner is aggrieved by recovery proceedings forrecovery of disputed tax pending disposal of Exts.P1 and P2appeals along with stay petitions submitted by the petitioneragainst the orders of assessment. Petitioner seeks expeditiousdisposal of the appeals. I have heard the standing counselappearing for the respondents also. In the facts andcircumstances of the case I dispose of the writ petition withdirection to the 1[st] respondent to consider and pass orders on thestay petition submitted by the petitioner which form part ofExts.P1 and P2 as expeditiously as possible at any rate withinone month from the date of receipt of a copy of this judgment.Till the disposal of the stay petitions coercive recoveryproceedings shall be kept in abeyance. Sd/-S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge