Wp(C)/29481/2019 Of Kottakkal Wood Complex v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 04TH DAY OF NOVEMBER 2019 / 13TH KARTHIKA, 1941 WP(C).No.29481 OF 2019(I) PETITIONER/S: M/S.KOTTAKKAL WOOD COMPLEXMAIN ROAD, KOTTAKKAL, MALAPPURAM. BY ADVS.SRI.ANIL D. NAIRSRI.SREEJITH R.NAIRSMT. ARYA ANILSHRI.GOKULRAJ L.SMT.SRI HARINI S.P. RESPONDENT/S: 1INCOME TAX OFFICERWARD-1, TIRUR 676 101.WARD-1, TIRUR 676 101. 2THE INCOME TAX APPELLATE TRIBUNAL,KOCHI BENCH-682 018. REPRESENTED BY ITS REGISTRAR. SRI.CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 series of penalty orders under the Income Tax Act, thepetitioner preferred appeals before the First Appellate Authority. The same weredisposed by Ext.P2 common order. Aggrieved by the same, the petitionerpreferred Ext.P3 series of appeals and Exts.P4 series of stay petitions before the2[nd] respondent. It is the case of the petitioner that even before considering the staypetitions, recovery steps have been initiated against it through Exts.P5 and P6demand notices. 2.Heard the learned counsel for the petitioner and also the learnedGovernment Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case andthe submissions made across the Bar, I dispose the writ petition with a direction tothe 2[nd] respondent to consider and pass orders on Ext.P4 series of stay petitionspreferred by the petitioner, within three months from the date of receipt of a copyof this judgment, after hearing the petitioner. Recovery steps for recovery ofamounts confirmed against the petitioner, including further proceedings pursuantto Exts. P5 and P6, shall be kept in abeyance till such time as orders are passedby the 2[nd] respondent as directed and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copyof the judgment before the 3[rd] respondent for further action. Sd/-A.K.JAYASANKARAN NAMBIARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 ATRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2002-03 DATED 28.03.2012.ASSESSMENT YEAR 2002-03 DATED 28.03.2012. EXHIBIT P1 BTRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2003-04 DATED 28.03.2012.ASSESSMENT YEAR 2003-04 DATED 28.03.2012. EXHIBIT P1 CTRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2004-05 DATED 28.03.2012.ASSESSMENT YEAR 2004-05 DATED 28.03.2012. EXHIBIT P1 DTRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2005-06 DATED 28.03.2012.ASSESSMENT YEAR 2005-06 DATED 28.03.2012. EXHIBIT P1 ETRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2006-07 DATED 28.03.2012.ASSESSMENT YEAR 2006-07 DATED 28.03.2012. EXHIBIT P1 FTRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2007-08 DATED 28.03.2012.ASSESSMENT YEAR 2007-08 DATED 28.03.2012. EXHIBIT P1 GTRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2008-09 DATED 28.03.2012.ASSESSMENT YEAR 2008-09 DATED 28.03.2012. EXHIBIT P2TRUE COPY OF THE APPELLATE ORDER DATED 30.09.2019.30.09.2019. EXHIBIT P3 ATRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003. EXHIBIT P3 BTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P3 CTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P3 DTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXHIBIT P3 ATRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-2003. EXHIBIT P3 BTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P3 CTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P3 DTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXHIBIT P3 ETRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P3 FTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P3 GTRUE COPY OF THE APPEAL MEMORANDUM FILED AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09.AND PENDING BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P4 ATRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-03.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2002-03. EXHIBIT P4 BTRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2003-04. EXHIBIT P4 CTRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P4 DTRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXHIBIT P4 ETRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P4 FTRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P4 GTRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09.THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P5TRUE COPY OF THE ORDER DATED 21.10.2019 PASSED BY THE 1ST RESPONDENT.PASSED BY THE 1ST RESPONDENT. EXHIBIT P6TRUE COPY OF THE LETTER DATED 21.10.2019 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. sd