Wp(C)/33676/2017 Of M/S. Arafa Jewellery 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 WP(C).No. 33676 of 2017 (H) ---------------------------- PETITIONER : --------------------- M/S. ARAFA JEWELLERY, MAIN ROAD, CHINNAKKADA P.O, KOLLAM - 691 001, REPRESENTED BY ITS MANAGING PARTNER, K. ABDUL SALAM. BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT(S): ----------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 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. DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM - 682 036. PANAMPILLY NAGAR, ERNAKULAM - 682 036. R1 TO R3 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: WP(C).No. 33676 of 2017 (H) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2006-07.31.03.2014 FOR THE ASSESSMENT YEAR 2006-07. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2007-08.31.03.2014 FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2008-09.31.03.2014 FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE U/S. 156 DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2009-10.THE ASSESSMENT YEAR 2009-10. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014FOR THE ASSESSMENT YEAR 2010-11.FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014FOR THE ASSESSMENT YEAR 2011-12.FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014FOR THE ASSESSMENT YEAR 2012-13.FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P8 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2006-07 DATED 30.04.2014.ASSESSMENT YEAR 2006-07 DATED 30.04.2014. EXHIBIT P9 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2007-08 DATED 30.04.2014.ASSESSMENT YEAR 2007-08 DATED 30.04.2014. EXHIBIT P10 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2008-09 DATED 30.04.2014.ASSESSMENT YEAR 2008-09 DATED 30.04.2014. EXHIBIT P11 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2009-10 DATED 30.04.2014.ASSESSMENT YEAR 2009-10 DATED 30.04.2014. EXHIBIT P12 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2010-11 DATED 30.04.2014.ASSESSMENT YEAR 2010-11 DATED 30.04.2014. EXHIBIT P13 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12 DATED 30.04.2014.ASSESSMENT YEAR 2011-12 DATED 30.04.2014. EXHIBIT P14 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13 DATED 30.04.2014. ASSESSMENT YEAR 2012-13 DATED 30.04.2014. EXHIBIT P15 TRUE COPY OF THE NOTICE NO.ACIT/CC/KLM/ARR/17-18 DATED 04.10.2017. 04.10.2017. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ sts P.A.TO JUDGE K.VINOD CHANDRAN, J.-------------------------------- W.P.(C)No.33676 of 2017 ---------------------------------- Dated this the 23[rd] day of October, 2017 JUDGMENT EXHIBIT P12 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2010-11 DATED 30.04.2014.ASSESSMENT YEAR 2010-11 DATED 30.04.2014. EXHIBIT P13 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2011-12 DATED 30.04.2014.ASSESSMENT YEAR 2011-12 DATED 30.04.2014. EXHIBIT P14 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM 35 FOR THE ASSESSMENT YEAR 2012-13 DATED 30.04.2014. ASSESSMENT YEAR 2012-13 DATED 30.04.2014. EXHIBIT P15 TRUE COPY OF THE NOTICE NO.ACIT/CC/KLM/ARR/17-18 DATED 04.10.2017. 04.10.2017. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ sts P.A.TO JUDGE K.VINOD CHANDRAN, J.-------------------------------- W.P.(C)No.33676 of 2017 ---------------------------------- Dated this the 23[rd] day of October, 2017 JUDGMENT Exts.P1 to P7 are the assessment orders, againstwhich the petitioner filed Exts.P8 to P14 appeals, beforethe 3[rd] respondent. The appeals are pending before the 3[rd]respondent. In the meanwhile, coercive proceedings havebeen initiated. It is in this context, the writ petition hasbeen filed. 2. In the above circumstances, it is directed thatthe Appellate Authority, the 3[rd] respondent herein,consider and dispose of Exts.P8 to P14 appeals within aperiod of three months from the date of receipt of thecertified copy of this judgment and the coerciveproceedings be stayed until such orders are passed, whichorder shall determine the proceedings thereafter. The writ petition is disposed of without any observation onmerits and keeping in abeyance the recovery till such time as thedirections herein are complied with by the Appellate Authority,whose orders shall determine the further steps thereafter. Sd/- K.VINOD CHANDRAN, JUDGE skj