Wp(C)/29690/2018 Of M/S.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. 29690 of 2018 PETITIONER: M/S.SUKAM CONSTRUCTIONS PVT. LTDII 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-683108. BY ADV. SRI.C.S.MANU RESPONDENTS: 1INCOME TAX OFFICERWARD-2(1), CORP-RANGE-2, KOCHI.2COMMISSIONER OF INCOME TAX,(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 hasfiled this writ petition. WP(C).No. 29690 of 2018 2. Heard the learned counsel for the petitioner and thelearned Government Pleader. I reckon the petitioner has exercised its statutory remedy offiling an appeal. It appears that 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 30.12.2016 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143 OF THE INCOME TAX ACT, 1961. EXHIBIT P2TRUE COPY OF THE DEMAND NOITCE DATED 30.12.2016 ISSUED BY THE 1ST RESPONDENT TO THEPETITIONER. EXHIBIT P3TRUE COPY OF THE ORDER DATED 15.3.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 ATRUE COPY OF THE DEMAND NOTICE DATED 15.3.2018ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER // TRUE COPY // P.A. TO JUDGE SD