Wp(C)/26363/2013 Of M/S. G.k.granites Ltd v. The Joint Commissioner Of Income Tax (Osd), Circle 1(2)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 29TH DAY OF OCTOBER 2013/7TH KARTHIKA, 1935 WP(C).No. 26363 of 2013 (U) ---------------------------------------- PETITIONER:------------------- M/S. G.K.GRANITES LTD.,KUREEKKAL HOUSE, KIZHAKKAMBALAM,ERNAKULAM DISTRICT, PIN- 683 562,REPRESENTED BY THE MANAGING DIRECTOR,SRI. GEORGE ANTONY. BY ADV. SRI.N.JAMES KOSHY. RESPONDENTS:------------------------ 1.THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2),I.S. PRESS ROAD, ERNAKULAM, KOCHI-682 018. 2.THE COMMISSIONER OF INCOME TAX (APPEALS), I.S. PRESS ROAD,ERNAKULAM, KOCHI- 682 018. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.26363/2013-U: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 08/12/2011 ISSUED TO THE PETITIONER BY THE R.1. ALONG WITH DEMAND NOTICE DTD. 08/12/2011.PETITIONER BY THE R.1. ALONG WITH DEMAND NOTICE DTD. 08/12/2011. EXT.P.2: COPY OF THE TAX PAID CHALLAN DTD. 20/06/2007 FOR RS.4,48,462/-. EXT.P.3: COPY OF THE APPEAL DTD. 24/01/2012 FILED BY THE PETITIONR BEFORE THE R.2.BEFORE THE R.2. EXT.P.4: COPY OF THE LETTER DTD. 24/01/2012 FILED BY THE PETITIONER BEFORE THE R.1.BEFORE THE R.1. EXT.P.5: COPY OF THE STAY PETITION DTD. 10/10/2013 SUBMITTED BEFORE THE R.2. BY THE PETITIONER.THE R.2. BY THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.26363 of 2013 = = = = = = = = = = = == = = = = Dated this the 29[th] day of October, 2013 J U D G M E N T The petitioner has filed Ext.P3 appeal against Ext.P1 order of assessment under the Income Tax Act, 1961. Theappeal is accompanied by Ext.P5 petition for stay of recoveryof the disputed tax. The petitioner is apprehensive of coercivesteps even before the disposal of the appeal and the petitionfor stay aforestated. 2. I direct the second respondent to consider Ext.P5petition with notice to the petitioner within a period of onemonth. The coercive steps pursuant to Ext.P1 order shall beput on hold till orders are passed on Ext.P5 petition asdirected above. The payment made by the petitioner as perExt.P2 challan shall be adverted to by the second respondentwhile passing orders on Ext.P5 petition. The writ petition is disposed of. V.CHITAMBARESHJUDGE