Wp(C)/29734/2018 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. 29734 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-682015. 2COMMISSIONER OF INCOME TAX (APPEALS)-IERNAKULAM, 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 authority could consider the stay petition in the appeal, the petitioner hasfiled this writ petition. 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 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 20/12/20017 PASSED BY THE 1ST RESPONDENT UNDERSECTION 143 OF THE INCOME TAX ACT, 1961. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 20/12/2017 ISSUED BY THE 1ST RESPONDENT TO THEPETITIONER. EXHIBIT P3 TRUE COPY OF THE APPEAL PETITION DATED 21/01/2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P3 ATRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT DATED 21/01/2018 SUBMITTED BY THE 2ND RESPONDENT TO THE PETITIONER.DATED 21/01/2018 SUBMITTED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P4TRUE COPY OF THE STAY PETITION DATED 12/07/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.12/07/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5TRUE COPY OF THE STATUTORY AUDIT REPORT DATED 29/09/2012 IN RESPECT OF THE ASSESSMENT YEAR 2012-2013 UNDER SECTION 44(A)(B) OF THE INCOMETAX ACT, 1961 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.29/09/2012 IN RESPECT OF THE ASSESSMENT YEAR 2012-2013 UNDER SECTION 44(A)(B) OF THE INCOMETAX ACT, 1961 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 ATRUE COPY OF THE BALANCE SHEET AS AT 03/09/2012 OF THE PETITIONER CERTIFIED BY THE CHARTERED ACCOUNTANT.03/09/2012 OF THE PETITIONER CERTIFIED BY THE CHARTERED ACCOUNTANT. EXHIBIT P6TRUE COPY OF THE NOTICE DATED 26//06/2018 ISSUED BYP THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. ALHIND BUILDERS, KOZHIKODE-673032.ISSUED BYP THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. ALHIND BUILDERS, KOZHIKODE-673032. EXHIBIT P6 ATRUE COPY OF THE NOTICE DATED 26/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, MATHER PROJECTS PVT. LTD. ERNAKULAM -682035.ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, MATHER PROJECTS PVT. LTD. ERNAKULAM -682035. EXHIBIT P6 BTRUE COPY OF THE NOTICE DATED 20/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, DHANALAKSHMI BANK LTD., THRISSUR-680001.ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, DHANALAKSHMI BANK LTD., THRISSUR-680001. EXHIBIT P6TRUE COPY OF THE NOTICE DATED 26//06/2018 ISSUED BYP THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. ALHIND BUILDERS, KOZHIKODE-673032.ISSUED BYP THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. ALHIND BUILDERS, KOZHIKODE-673032. EXHIBIT P6 ATRUE COPY OF THE NOTICE DATED 26/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, MATHER PROJECTS PVT. LTD. ERNAKULAM -682035.ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, MATHER PROJECTS PVT. LTD. ERNAKULAM -682035. EXHIBIT P6 BTRUE COPY OF THE NOTICE DATED 20/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, DHANALAKSHMI BANK LTD., THRISSUR-680001.ISSUED BY THE 1ST RESPONDENT TO THE PRINCIPAL OFFICER, DHANALAKSHMI BANK LTD., THRISSUR-680001. EXHIBIT P6 CTRUE COPY OF THE NOTICE DATED 20/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. MOOPPEN BUILDERS, ALWAYE-683106.ISSUED BY THE 1ST RESPONDENT TO THE MANAGING PARTNER, M/S. MOOPPEN BUILDERS, ALWAYE-683106. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD