Wp(C)/29669/2018 Of Sukam Constructions Pvt. Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 12TH DAY OF SEPTEMBER 2018 / 21ST BHADRA, 1940 WP(C).No. 29669 of 2018 PETITIONER: SUKAM CONSTRUCTIONS PVT. LTD.,II FLOOR, MARY TOWER, UNIVERSITY JUNCTION, KALAMASSERY,KOCHI-682033 REPRESENTED BY ITS MANAGING DIRECTOR, P. KHALEEL, AGED 60 YEARS, S/O.SYED MOHAMMED, PARAMBATHKANDI HOUSE, KUNJUNNIKKARA, ULIYANNOOR P.O, ALWAYE, PIN-683108. BY ADV. SRI.C.S.MANU RESPONDENTS: 1INCOME TAX OFFICER,WARD-2(1), CORP-RANGE-2, KOCHI, PIN-682020. 2COMMISSIONER OF INCOME TAX,(APPEALS)-I, ERNAKULAM, PIN-682015.(APPEALS)-I, ERNAKULAM, PIN-682015. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the Income Tax Act, on therolls of the 1[st] respondent, questioned the Ext.P1 assessment order,before the 2[nd] respondent. The petitioner has also filed a staypetition in the appeal. Ventilating his grievance that theauthorities are taking coercive steps before the appellate authoritycould consider the stay petition in the appeal, the petitioner has WP(C).No. 29669 of 2018 filed this writ petition. 2. Heard the learned counsel for the petitioner and the learned Government Pleader. I reckon the petitioner has exercised its statutory remedy offiling an appeal. It appears it has also filed a stay petition.Procedural fairness demands that the authorities may wait, beforetaking further steps, until the appellate authority decides on thestay petition. Therefore, I dispose of the writ petition, directing therespondent authority to defer coercive steps until the 2[nd] respondentconsiders the stay petition. I also hope that the 2[nd] respondent willdispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 26/12/2017 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 OF THE INCOME TAX ACT, 1961. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 26/12/2017 ISSUED BY THE 1ST RESPONDENT TO THEPETITIONER. EXHIBIT P3TRUE COPY OF THE APPEAL PETITION DATED 27/01/2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD