Wp(C)/26083/2020 Of M/S.vrindavan Builders Private Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF NOVEMBER 2020 / 5TH AGRAHAYANA, 1942WP(C).No.26083 OF 2020(I) PETITIONER/S: M/S.VRINDAVAN BUILDERS PRIVATE LIMITEDOPPOSITE NST, WORKSHOP, CIRCULAR ROAD, DIMAPUR, NAGALAND-797 112, REPRESENTED BY ITS AUTHORIZED SIGNATORY VARUN RAJ PILLAI. BY ADVS.SRI.S.MUHAMMED HANEEFFSMT.DIVYA RAVINDRANSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)III,28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 036. 3THE TAX RECOVERY OFFICER,CENTRAL, KOCHI-682 018 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, thepetitioner has preferred Exts. P4 to P6 appeals together with Exts.P4(a) to P6(a)stay petitions before the 2nd respondent. Ext.P7 series are the revenue recoverynotices. It is the case of the petitioner that even prior to considering the staypetitions, recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Exts.P1 to P3 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also thelearned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I dispose the writ petition with the followingdirections: 1. The 2nd respondent shall consider and pass reasonedorders on Exts.P4(a) to P6(a) stay petitions within a period ofthree months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P7 series of revenuerecovery notices for recovery of amounts confirmed againstthe petitioner by Exts.P1 to P3 assessment orders shall bekept in abeyance till such time as orders are passed by the2nd respondent in the stay application and communicate thesaid orders to the petitioner as directed above and 3 communicated to the petitioner. 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2ndrespondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE.18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14.18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14. EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 18.03.2020 PASSED BY THE 1ST RESPONDENT FORAY-2014-15 ALONG WITH DEMAND NOTICE.18.03.2020 PASSED BY THE 1ST RESPONDENT FORAY-2014-15 ALONG WITH DEMAND NOTICE. EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13. EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14. EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13. EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14. EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15. EXHIBIT P7TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2012-13.ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2012-13. EXHIBIT P7 ATRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2014-15ISSUED BY THE 3RD RESPONDENT DATED 3/11/2020 FOR AY 2014-15