Wp(C)/26528/2011 Of M/S.bakers Traders v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 10TH OCTOBER 2011 / 18TH ASWINA 1933 WP(C).No. 26528 of 2011(M) -------------------------- PETITIONER: ------------------ M/S.BAKERS TRADERS, PADMA JUNCTION,ERNAKULAM, REPRESENTED BY ITS PARTNER JESSY KUNJACHAN. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS: ----------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, ERNAKULAM 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) I SANJUAN TOWERS,ERNAKULAM 682 018. 3. THE MANAGER, SOUTH INDIAN BANK, ELIAS CHAMBERS,BANERJI ROAD, ERNAKULAM 682 018. R1 & R2 BY SENIOR GOVERNMENT PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C).No. 26528 of 2011(M) APPENDIX PETITIONER(S) EXHIBITS EXT.P1TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04EXT.P1ATRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05.EXT.P1BTRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2005-06EXT.P1C TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2006-07EXT.P1D TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2007-08EXT.P1E TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2008-09EXT.P1F TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2009-10EXT.P2TRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2ATRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2BTRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2CTRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2DTRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2ETRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P2FTRUE COPY OF APPEAL AND GROUNDS DATED 28-1-2011EXT.P3TRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3ATRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3BTRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3CTRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3DTRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3ETRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P3FTRUE COPY OF STAY PETITION DATED 28-1-2011EXT.P4TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P5TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P6TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P7TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P8TRUE COPY OF DEMAND NOTICE DATED 29-09-2011 WP(C).No. 26528 of 2011(M) --2-- EXT.P9TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P10TRUE COPY OF DEMAND NOTICE DATED 29-09-2011EXT.P11TRUE COPY OF DEMAND NOTICE DATED 29-09-2011 RESPONDENTS EXHIBITS ' NIL TRUE COPY P.A. TO JUDGE MM Against Exts.P1 to P1f assessment orders, the petitioner has filedExts.P2 to P2f appeals along with Exts.P3 to P3f stay petitions. Thepetitioner's grievance is that during the pendency of the stay petitions,coercive recovery proceedings have been initiated by the assessingauthority for recovery of the disputed amounts. 2.I have heard the learned Standing Counsel also. 3.I am satisfied that before the appellate authority couldconsider and pass orders on Exts.P3 to P3f stay petitions, it is unjustto initiate coercive recovery proceedings for recovery of the amountsdisputed. Accordingly, this writ petition is disposed of with thefollowing directions: The 2[nd] respondent shall consider and pass orders on Exts.P3 toP3f stay petitions, as expeditiously as possible, at any rate, within onemonth from the date of receipt of a certified copy of this judgment. Tillorders are passed on Exts.P3 to P3f, coercive recovery proceedings forrecovery of the disputed amounts in Exts.P2 to P2f shall be kept inabeyance. ///True copy/// P.A. to Judge