Wp(C)/33597/2017 Of M/S. Arafa Gold v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 PETITIONER : ------------------ WP(C).No. 33597 of 2017 (Y) ---------------------------- M/S. ARAFA GOLD, NEAR JUMA MAZJID, TC-39/117,CHALAI, TRIVANDRUM REPRESENTED BY ITS MANAGING PARTNEER K ABDUL SALAM BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS : ---------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX DEPARTMENT OF INCOME TAX CENTRAL CIRCLE, KOLLAM 691 001 2. THE ASSISTANT COMMISSIONER OF INCOME TAX DEPARTMENT OF INCOME TAX CENTRAL CIRCLE, KOLLAM 691 001 3. THE COMMISSIONER OF INCOME TAX(APPEALS) PANAMPILLY NAGAR, ERNAKULAM 682 036 BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp WP(C).No. 33597 of 2017 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER U/S 143(3) DATED NIL FOR THE ASSESSMENT YEAR 2011-12DATED NIL FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED NIL FOR THE ASSESSMENT YEAR 2012-13DATED NIL FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER U/S. 271B DATED 28-11-2016 ASSESSMENT YEAR 2011-12DATED 28-11-2016 ASSESSMENT YEAR 2011-12 EXHIBIT P4: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12 DATED 30-04-2014FOR THE ASSESSMENT YEAR 2011-12 DATED 30-04-2014 EXHIBIT P5: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13 DATED 30-04-2015FOR THE ASSESSMENT YEAR 2012-13 DATED 30-04-2015 EXHIBIT P6: TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12 DATED 21-12-2016FOR THE ASSESSMENT YEAR 2011-12 DATED 21-12-2016 EXHIBIT P7: TRUE COPY OF THE NOTICE NO ACIT/CC/KLM/ARR/17-18DATED 04-10-2017DATED 04-10-2017 RESPONDENT(S)' EXHIBITS :NIL. //TRUE COPY// P.A. TO JUDGE bp K. VINOD CHANDRAN, J.------------------------------------------ W.P.(C) No. 33597 of 2017 (Y)------------------------------------------Dated: 23[rd] October, 2017 J U D G M E N T Exts.P1 to P3 are the assessment orders passed against the petitioner. Against the orders, thepetitioner filed Exts.P4 and P6 appeals before the 3[rd]respondent. The appeals are pending before the 3[rd]respondent. In the meanwhile, coercive proceedingshave been initiated. It is in this context, the writpetition has been filed. 2.Since it is submitted that, on the same subjectmatter, appeals were directed to be disposed of withinthree months, there shall be a similar direction in thiswrit petition also. The appellate authority, the 3[rd]respondent, shall dispose of the appeals within a periodof three months from the date of receipt of the certified -2- copy of this judgment, after affording an opportunity of hearing to the petitioner. The recovery proceedingsshall be kept in abeyance in the meanwhile. The writ petition is disposed of without anyobservation on merits. No Costs. Sd/-K.VINOD CHANDRAN, JUDGE jjj 23/10/17