Wp(C)/2629/2013 Of The Kerala Film Chamber Of Commerce v. The Income Tax Officer Ward (1), Kochi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH DAY OF JANUARY 2013/9TH MAGHA 1934 WP(C).No. 2629 of 2013 (C) ----------------------------------- PETITIONER(S): ---------------------- THE KERALA FILM CHAMBER OF COMMERCE,PB NO.3577, M.G.ROAD, KOCHI 682 035. BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD (1), KOCHI-682 018.KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)ERNAKULAM 682 018.ERNAKULAM 682 018. 3. ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION)RANGE-4, KOCHI 682 018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AS WP(C).No. 2629 of 2013 APPENDIX PETITIONER(S) EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2012 FOR THE YEAR 2009-10.YEAR 2009-10. EXHIBIT P2:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE NOTICE DATED 17.01.2013 ISSUED BY THE 3RD RESPONDENT.RESPONDENT. EXHIBIT P5: TRUE COPY OF THE LETTER DATED 15.1.2013 ISSUED BY THE 3RD RESPONDENT.RESPONDENT. RESPONDENTS' EXHIBITS:NIL /TRUE COPY/ P.A.TO JUDGE P.R. RAMACHANDRA MENON, J. .............................................................................. W.P. © No. 2629 OF 2013 ......................................................................... Dated this the 29[th] January, 2013 J U D G M E N T Being aggrieved of Exts.P1 assessment order in respect of the assessment year 2009-10, the petitioner haspreferred Ext. P2 appeal along with Ext.P3 petition for stay,which are pending consideration before the second respondent.The grievance of the petitioner is that, without any regard to thependency of the above proceedings, coercive steps are beingpursued as borne by Exts.P4 and P5, which are subjected tochallenge in this Writ Petition. 2. Heard the learned Government Pleader as well 3. Considering the facts and circumstances, the secondrespondent is directed to consider and pass appropriate orderson Ext.P3 petition for stay, in accordance with law, asexpeditiously as possible, at any rate, within a period of onemonth from the date of receipt of a copy of the judgment. It ismade clear that till such orders are passed in Ext.P3interlocutory application for stay, all further coercive proceedings pursuant to Exts.P4 and P5 shall be kept in abeyance. The Writ Petition is disposed of. The petitioner shallproduce a copy of the judgment along with a copy of the writpetition before the second respondent for further steps. P.R.RAMACHANDRA MENONJUDGE