Wp(C)/2439/2016 Of M/S. Ajit Association v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 21ST DAY OF JANUARY 2016/1ST MAGHA, 1937 WP(C).No. 2439 of 2016 (D) --------------------------- PETITIONER : ---------------------- M/S. AJIT ASSOCIATES PRIVATE LIMITED 3RD FLOOR, PUTHURAN PLAZA, KPCC JUNCTION M.G.ROAD, ERNAKULAM-682 011 REPRESENTED BY ITS PRINCIPAL OFFICER SRI. B.R. AJIT. BY ADV. SRI.DALE P. KURIAN RESPONDENT(S) : ---------------------------- 1. INCOME TAX OFFICER CORPORATE WARD-1(1), REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) – I, POORNIMA BUILDINGS, MANORAMA JUNCTION PANAMPILLY NAGAR, KOCHI-682 036. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 2439 of 2016 (D) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXT. P1 : COPY OF NOTICE DTD. 31.3.2014. EXT. P2 : COPY OF THE RETURN DTD. 17.5.2014. EXT. P3 : COPY OF ASSESSMENT ORDER DTD.18.3.2015. EXT. P4 : COPY OF ASSESSMENT ORDER DTD. 1.12.2015. EXT. P5 : COPY OF THE APPEAL MEMORANDUM WITH GROUNDS DTD. 5.1.2016.EXT. P6 : COPY OF THE STAY PETITION DTD.10.1.2016.EXT. P6 : COPY OF THE STAY PETITION DTD.10.1.2016. EXT. P7 : COPY OF NOTICE DTD. 7.1.2016. EXT. P8 : COPY OF PAYMENT RECEIPT DTD.14.8.2015. EXT. P8(a): COPY OF PAYMENT RECEIPT DTD. 31.10.2015. EXT. P8(b): COPY OF PAYMENT RECEIPT DTD.14.1.2016. EXT. P9 : COPY OF THE CURRENT BANK STATEMENT OF THE PETITIONER DTD.15.1.2016.DTD.15.1.2016. RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------ //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J..............................................................W.P.(C).No.2439 of 2016 .............................................................Dated this the 21[th] day of January, 2016 J U D G M E N T Against Ext.P4 assessment order under the Income Tax Act,the petitioner has preferred Ext.P5 appeal and Ext.P6 stay petitionbefore the 2[nd] respondent. It is the case of the petitioner that evenprior to considering the stay petition, recovery steps are sought tobe pursued for recovery of the amounts confirmed by Ext.P4assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P6 stay petition within a period of two months from the date of receipt of acopy of this judgment, after hearing thepetitioner. ii. Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P4assessment order shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. The petitionershall produce a copy of the writ petition alongwith a copy of this judgment before the 2[nd]respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE