Wp(C)/28541/2018 Of Hillwood Furnture Private Ltd v. Income Tax Officer (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 30TH DAY OF AUGUST 2018 / 8TH BHADRA, 1940 WP(C).No. 28541 of 2018 PETITIONER/S: M/S. HILLWOOD FURNTURE PRIVATE LTDNH 17 CHUNGAM, FEROKE, CALICUT BY V.SHAREEF, MANAGING DIRECTOR. BY ADV. SRI. P. RAGHUNATH OTHER PRESENT: K.M.V.Pandalai SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 28541 of 2018 (P) DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28541 of 2018 (P) ======================================================= Dated this the 30[th] day of August, 2018 JUDGMENT The petitioner, a registered dealer under the IncomeTax Act on the rolls of the 1[st] respondent, questioned the Exts.P1 to P6 assessment orders, before the 2[nd] respondent.The petitioner has also filed stay petitions in the appeals.Ventilating his grievance that the authorities are takingcoercive steps before the appellate authority could considerthe stay petition, the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing appeals. It appears that he hasalso filed stay petitions. Procedural fairness demands thatthe authorities may wait, before taking further steps, until W.P.(C). No. 28541 of 2018 (P) the appellate authority decides on the stay petitions. 3.Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2[nd]respondent considers the stay petitions. I also hope that the 2[nd]respondent will dispose of the stay petitionsexpeditiously. Sd/- DAMA SESHADRI NAIDU Judge W.P.(C). No. 28541 of 2018 (P) -4- APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1PHOTOCOPY OF ORDER U/S 206C FOR 2009.10.2009.10. EXHIBIT P2PHOTOCOPY OF ORDER U/S 206C FOR 2010.11.2010.11. EXHIBIT P3PHOTOCOPHY OF ORDER U/S 206C FOR 2011.12.2011.12. EXHIBIT P4PHOTOCOPY OF ORDER U/S 206C FOR 2012.13.2012.13. EXHIBIT P5PHOTOCOPHY OF ORDER U/S.206C FOR 2013.14.2013.14. EXHIBIT P6PHOTOCOPY OF ORDER U/S 206C FOR 2014.15.2014.15. EXHIBIT P7PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND RESPONDENT.EXT.P1 BEFORE SECOND RESPONDENT. EXHIBIT P8PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND RESPONDENT.EXT.P2 BEFORE SECOND RESPONDENT. EXHIBIT P9PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND RESPONDENT.EXT.P3 BEFORE SECOND RESPONDENT. EXHIBIT P10PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 BEFORE SECOND RESPONDENT.EXT.P4 BEFORE SECOND RESPONDENT. EXHIBIT P11PHOTOCOPY OF APPEAL FILED AGAINST EXT.P5 BEFORE SECOND RESPONDENT.EXT.P5 BEFORE SECOND RESPONDENT. EXHIBIT P12PHOTOCOPY OF APPEAL FILED AGAINST EXT.P6 BEFORE SECOND RESPONDENT.EXT.P6 BEFORE SECOND RESPONDENT. EXHIBIT P13PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P7 APPEAL.ALONG WITH EXT.P7 APPEAL. W.P.(C). No. 28541 of 2018 (P) -5- EXHIBIT P14 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P8 APPEAL.ALONG WITH EXT.P8 APPEAL. EXHIBIT P15 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P9 APPEAL. EXHIBIT P16PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P10 APPEAL.ALONG WITH EXT.P10 APPEAL. EXHIBIT P17 PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P11 APPEAL.ALONG WITH EXT.P11 APPEAL. EXHIBIT P18PHOTOCOPHY OF STAY PETITION FILED ALONG WITH EXT.P12 APPEAL.ALONG WITH EXT.P12 APPEAL. EXHIBIT P19PHOTOCOPY OF LETTER BY TRO FOR 2014.15.2014.15. EXHIBIT P20PHOTOCOPY OF LETTER BY TRO FOR 2013.14.2013.14. EXHIBIT P21PHOTOCOPY OF LETTER BY TRO FOR 2012.13.2012.13. EXHIBIT P22PHOTOCOPY OF LETTER BY TRO FOR 2011.12.2011.12. EXHIBIT P23PHOTOCOPY OF LETTER BY TRO FOR 2009.10.2009.10. EXHIBIT P24PHOTOCOPY OF LETTER BY TRO FOR 2010.11.2010.11.