Wp(C)/27338/2013 Of M/S.holy Faith Builders v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 7TH DAY OF NOVEMBER 2013/16TH KARTHIKA, 1935 WP(C).No. 27338 of 2013 (N) ---------------------------- PETITIONER : -------------------------- M/S. HOLY FAITH BUILDERS & DEVELOPERS PVT LTD, 34/2353, MAMANGALAM, PALARIVATTAM P.O., ERNAKULAM, COCHIN-682 025, REPRESENTED BY ITS MANAGING DIRECTOR, SANY FRANCIS, AGED 47 YEARS, S/O.LATE K.C.FRANCIS. BY ADV. SRI.PEEYUS A.KOTTAM RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM, COCHIN-682 018 ERNAKULAM, COCHIN-682 018 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (2), COCHIN, PIN-682 018 CIRCLE 1 (2), COCHIN, PIN-682 018 3. THE BRANCH MANAGER, HDFC BANK LTD, M.G.ROAD, ERNAKULAM, COCHIN-682 016 ERNAKULAM, COCHIN-682 016 4. THE BRANCH MANAGER, FEDERAL BANK LTD, PACHALAM, ERNAKULAM, COCHIN-682 012 PACHALAM, ERNAKULAM, COCHIN-682 012 5. THE BRANCH MANAGER, STATE BANK OF INDIA, PALARIVATTAM BRANCH, ERNAKULAM, COCHIN-682 025. PALARIVATTAM BRANCH, ERNAKULAM, COCHIN-682 025. R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX R3 BY SRI.T.RAJESH,SC, HDFC BANK R5 BY SRI.THOMAS JAMES MUNDACKAL,SC, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.27338/2013 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 01/12/2011 FOR THE YEAR 2009-102009-10 P2COPY OF THE APPEAL DATED 11/01/2012 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT.1ST RESPONDENT. P3COPY OF THE CHALLAN DATED 11/01/2012 FOR RS.2,000/- OF STATE BANK OFTRAVANCORE PAID BY THE PETITIONER TO THE 1ST RESPONDENT FOR PREFERRING APPEALTRAVANCORE PAID BY THE PETITIONER TO THE 1ST RESPONDENT FOR PREFERRING APPEAL P4COPY OF THE STAY APPLICATION DATED 17/10/2013 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH EXT.P2 APPEALPETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH EXT.P2 APPEAL P5COPY OF THE CHALLAN DATED 19/03/2013 FOR RS.25,00,000/- OF STATE BANK OF TRAVANCORE PAID BY PETITIONER BEFORE THE 1ST RESPONDENTBANK OF TRAVANCORE PAID BY PETITIONER BEFORE THE 1ST RESPONDENT P5(A)COPY OF THE CHALLAN DATED 19/03/2013 FOR RS.12,50,000/- OF STATE BANK OF TRAVANCORE PAID BY PETITIONER BEFORE THE 1ST RESPONDENTBANK OF TRAVANCORE PAID BY PETITIONER BEFORE THE 1ST RESPONDENT P6COPY OF THE NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/2013-14 DATED 11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT P6(A)COPY OF THE NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/2013-14 DATED 11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT P6(B)COPY OF THE NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/2013-14 DATED 11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.27338 of 2013 = = = = = = = = = = = == = = = = Dated this the 7[th] day of November, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1order of assessment under the Income Tax Act. The appeal isaccompanied by Ext.P4 petition for stay of recovery of thedisputed tax. The petitioner is aggrieved by Ext.P6 seriesdemand notices served on the bank wherein the accounts aremaintained. P6(B)COPY OF THE NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/2013-14 DATED 11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT11/10/2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.27338 of 2013 = = = = = = = = = = = == = = = = Dated this the 7[th] day of November, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1order of assessment under the Income Tax Act. The appeal isaccompanied by Ext.P4 petition for stay of recovery of thedisputed tax. The petitioner is aggrieved by Ext.P6 seriesdemand notices served on the bank wherein the accounts aremaintained. 2. I direct the first respondent to consider Ext.P4petition with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P6 series noticesshall be put on hold in the meanwhile. Needless to say that thepetitioner can be permitted to operate the accounts in thebank pending final orders on Ext.P4 petition for stay. 3. The petitioner shall produce a copy of the writpetition with the judgment before the first respondent forcompliance. The writ petition is disposed of. V.CHITAMBARESHJUDGE