Wp(C)/2755/2013 Of M/S.bharath Transportcompany v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 5TH DAY OF FEBRUARY 2013/16TH MAGHA 1934 WP(C).No. 2755 of 2013 (T) ------------------------------------- PETITIONER(S): ---------------------- M/S.BHARATH TRANSPORT COMPANY CHEMMANAM INVESTORS BUILDING,PERUVA,VAIKOM KOTTAYAM DISTRICT REP. BY ITS MANAGING PARTNER MR. THAMPI T.K. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER WARD I,PUBLIC LIBRARY BUILDING,SASTHRI ROAD KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) IV OFFICE OF THE COMMISSIONER OF INCOME TAX KERA BHAVAN,KOCHI-682035. KERA BHAVAN,KOCHI-682035. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C. NO.2755/2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1:- COPY OF THE ORDER OF ASSESSMENT DATED 08.12.2010 PASSED UNDERSECTION 143(3) OF THE INCOME TAX ACT ALONG WITH THE INCOME TAXCOMPUTATION FORM BY THE INCOME TAX OFFICER, WARD-I, KOTTAYAM. EXHIBIT P2:- COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDSOF APPEAL DATED 25.01.2011 FILED BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS)IV, KOCHI. EXHIBIT P3:- COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED05.02.2011 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)IV, KOCHI. EXHIBIT P4:- COPY OF THE LETTER DATED 27.07.2011 ISSUED TO THE COMMISSIONEROF INCOME TAX (APPEALS) IV, KOCHI. EXHIBIT P5:- COPY OF THE POSTING NOTICE DATED 08.11.2011 ISSUED FROM THEOFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI. EXHIBIT P6:- COPY OF THE ARGUMENT NOTE FILED BEFORE THE COMMISSIONER OFINCOME TAX (APPEALS)IV, KOCHI. EXHIBIT P7:- COPY OF THE NOTICE DATED 17.01.2013 ISSUED BY THE INCOME TAXOFFICE, WARD-1, KOTTAYAM. RESPONDENTS' EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE tss ANTONY DOMINIC, J ........................................ W.P.(C).2755/2013 .............................................. Dated this the 5[th] day of February, 2013 JUDGMENT Ext.P1 is an order of assessment passed against thepetitioner concerning the assessment year 2008-09. Challengingthe assessment order, petitioner filed Ext.P2 appeal along withExt.P3 stay petition. Although the appeal was heard on16.11.2011, orders were not passed. Subsequently there was achange in the incumbent resulting in reposting of the appeal to7.2.2013. In the meanwhile, petitioner was issued Ext.P7 noticerequiring payment of the tax due. It is in these circumstances thewrit petition is filed. 2.Heard the learned counsel for the petitioner and the learnedStanding Counsel appearing for the respondents. 3.Admittedly, Ext.P2 appeal filed against Ext.P1 is pendingconsideration of the 2[nd] respondent. Therefore, I direct the 2[nd]respondent to pass orders on Ext.P2 appeal in accordance with lawand as expeditiously as possible, at any rate, within three monthsof receipt of a copy of this judgment. It is directed that in the meanwhile, recovery of the tax due under Ext.P1 will stand stayedsubject to the petitioner remitting 1/3[rd] of the tax due thereunder,within three weeks from today. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge