Wp(C)/26875/2012 Of P.k.mohammed Pvt Ltd v. The Commissioner Of Income Tax(Appeeals Ii)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 20TH DAY OF NOVEMBER 2012/29TH KARTHIKA 1934 WP(C).No. 26875 of 2012 (H) --------------------------- PETITIONER(S):------------- P.K.MOHAMMED PVT LTD,, AGED 87 YEARS REPRESENTED BY ITS MANAGING DIRECTOR,A.K.SANTHOSH P.B.NO.506,SUBRAMANIAN ROAD,WILLINGDON ISLAND KOCHI-682003. BY ADVS.DR.K.P.SATHEESAN SRI.M.R.JAYAPRASAD SRI.P.MOHANDAS (ERNAKULAM) SRI.ANOOP.V.NAIR RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX(APPEEALS II), SANJUAN TOWERS,KOCHI-682018. 2. THE INCOME TAX OFFICER, WARD-4(1),KOCHI,4TH FLOOR CENTRAL REVENUE BUILDING,I.S.PRESS ROAD KOCHI-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX SR.GOVT.PLEADER SMT.P.A.REZIYA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.26875/12 APPENDIX PETITIONER'S EXHIBITS EXT-P1 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORTTRUST TO THE PETITIONER DATED 30-7-2011 EXT-P2 TRUE COPY OF THE LETTER GIVEN BY THE COCHIN PORTTRUST TO THE PETITIONER DATED 29-5-2012 EXT-P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENTDTED 19-6-2012 EXT-P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 5-7-2012 EXT-P5 TRUE COPY OF THE COMMUNICATION GIVEN by the 2ND RESPONDENT TOTHE PETITIONER DATED 17-7-2012. EXT-P6 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONERDATED 20-7-2012. EXT-P7 TRUE COPY OF THE NOTICE NO.AACCP 2187Q/WD.4(1)KOCHI/2012-13DATED 30-10-2012 ISSUED BY THE 2ND RESPONDENT. EXT-P8 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE FIRST RESPONDENT DATED 16.11.12. //True Copy// Rp PA to Judge ANTONY DOMINIC, J. ================ W.P.(C) NO. 26875 OF 2012 =================== Dated this the 20[th] day of November, 2012 J U D G M E N T Heard the learned counsel for the petitioner and the learnedstanding counsel appearing for the respondents. 2.Ext.P3 is an order of assessment passed against thepetitioner under the Income Tax Act and the relevant assessmentyear is 2007-08. It appears that aggrieved by the assessmentorder, petitioner has filed Ext.P6 appeal, which is pendingconsideration of the 1[st] respondent. Along with IA 15514/12,petitioner has also produced as Ext.P8, a stay petition filed in theappeal. According to the petitioner, both the appeal and the staypetition are pending consideration of the appellate authority. Inthe meantime, petitioner had moved the 2[nd] respondent by filingExt.P4 and on that application, the 2[nd] respondent passed Ext.P5order allowing the petitioner to pay off the amounts ininstalments. Although the petitioner has paid the first instalment,which was due on 31/8/2012, remaining instalments were notpaid. In such circumstances, by Ext.P7, petitioner has been calledupon to show cause why penalty shall not be imposed, being an assessee in default. It is in such circumstances, the writ petitionis filed. 3.Thus admittedly, Ext.P6 appeal and Ext.P8 staypetition filed by the petitioner against Ext.P3 order of assessmentis pending consideration of the 1[st] respondent. Therefore, I directthe 1[st] respondent to consider and pass orders on Ext.P8 staypetition. This shall be done as expeditiously as possible, at anyrate within two months of receipt of a copy of this judgment. It isdirected that in the meanwhile, further proceedings for recoveryof the tax due under Ext.P3 order of assessment shall be kept inabeyance. 4.Petitioner will produce a a copy of this judgment, thewrit petition and IA No.15514/12 before the 1[st] respondent forcompliance. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE