Wp(C)/24657/2011 Of M/S.santhimadom Herbal City Trust v. The Commissioner Of Income Tax(Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24657 of 2011(F) -------------------------- PETITIONER(S): --------------- M/S.SANTHIMADOM HERBAL CITY TRUST REPRESENTED BY ITS CHAIRMAN DR.RADHAKRISHNAN, S/O.NARAYANAN,SANTHIMADOM,N.PARAVUR, ERNAKULAM DISTRICT. BY ADV. SRI.V.A.PRADEEP KUMAR SRI.M.SHAJU PURUSHOTHAMAN SRI.K.S.RAJESH RESPONDENT(S): --------------- 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-18. ADV.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 24657/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2007-2008 APPEAL NO. 75/CENT/CIT(A) 111-2010-11.THE PERIOD 2007-2008 APPEAL NO. 75/CENT/CIT(A) 111-2010-11. EXHIBIT P2. TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETIITION DURINGTHE PERIOD 2008-2009 APPEAL NO. 76/CENT/CIT(A) 111-2010-11.THE PERIOD 2008-2009 APPEAL NO. 76/CENT/CIT(A) 111-2010-11. EXHIBIT P3. TRUE COPY OF THE APPEAL MEMORANDUM AND STAY PETITION DURING THE PERIOD 2009-2010 APPEAL NO. 77/CENT/CIT(A) 111-2010-11.THE PERIOD 2009-2010 APPEAL NO. 77/CENT/CIT(A) 111-2010-11. EXHIBIT P4. TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT 12.7.2011.12.7.2011. EXHIBIT P5. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2007-2008.RESPONDENT DURING THE PERIOD 2007-2008. EXHIBIT P6. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2008-2009.RESPONDENT DURING THE PERIOD 2008-2009. EXHIBIT P7. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT DURING THE PERIOD 2009-2010.RESPONDENT DURING THE PERIOD 2009-2010. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== ================== Dated this the 7[th] day of September, 2011 J U D G M E N T Against Exts.P5 to P7 assessment orders, the petitioner has filedExts.P1 to P3 appeals, which contain applications for stay also. Thepetitioner is aggrieved by coercive recovery proceedings pendingdisposal of the appeals. Having heard the learned standing counsel also, I dispose of thiswrit petition with a direction to the 1[st] respondent to consider andpass orders on the stay petitions accompanying Exts.P1 to P3 appeals,as expeditiously as possible, at any rate, within one month from thedate of receipt of a certified copy of this judgment. Till the staypetitions are disposed of, coercive recovery proceedings for recoveryof the disputed tax shall be kept in abeyance. sdk+ Sd/- S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge ///True copy/// P.A. to Judge