Wp(C)/33679/2018 Of Hll Biotech Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 14TH DAY OF NOVEMBER 2018 / 23RD KARTHIKA,1940 WP(C).No. 33679 of 2018 PETITIONER/S: HLL BIOTECH LTD.,HILL BHAVAN, POOJAPPURA P.O., THIRUVANANTHAPURAM - 695 012, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. BY ADVS.SRI.E.K.MADHAVANSMT.J.SURYASMT.P.VIJAYAMMASRI.PRINSUN PHILIPSRI.V.KRISHNA MENON RESPONDENT/S: BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT W.P.(C). No. 33679 of 2018 OTHER PRESENT: SRI K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner is a subsidiary of a Government of Indiaundertaking. For the assessment year 2014-15 it has suffered anadverse order and, then, appealed to the Commissioner of Income Tax(Appeals). 2.The appeal rejected, the petitioner filed the second appeal before the Tribunal. In fact, the Tribunal partly allowed theappeal and remanded the matter for fresh adjudication. When theproceedings are pending before the second respondent, theDepartment seems to have initiated coercive action. Aggrieved, thepetitioner has filed this writ petition. 3.Now both the counsel agree that the Department couldproceed against the petitioner only after the appellate authority W.P.(C). No. 33679 of 2018 considers the remanded issue. Under these circumstances, the Department will defer allcoercive steps until the second respondent considers the petitioner's appeal as directed by the appellate Tribunal. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORDER DATED 26.12.2016.EXHIBIT P2TRUE COPY OF THE NOTICE OF DEMAND IN FORM -7 UNDER SECTION 156 OF THE INCOME TAX ACT ISSUED BY THE FIRST RESPONDENT.EXHIBIT P3TRUE COPY OF THE MEMORANDUM OF APPEAL.EXHIBIT P4TRUE COPY OF THE PETITION DATED 08.02.2017 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT.EXHIBIT P5TRUE COPY OF THE ORDER DATED 29.02.2016 ISSUED BY THE CENTRAL BOARDOF DIRECT TAXES. W.P.(C). No. 33679 of 2018 EXHIBIT P6TRUE COPY OF THE OF THE ORDER DATED 05.10.2017 PASSED BY THE FIRST RESPONDENT.05.10.2017 PASSED BY THE FIRST RESPONDENT. EXHIBIT P7TRUE COPY OF THE REVISED INSTRUCTION DATED 31.07.2017 ISSUED BY THE CENTRALBOARD OF DIRECT TAXES.DATED 31.07.2017 ISSUED BY THE CENTRALBOARD OF DIRECT TAXES. EXHIBIT P8TRUE COPY OF THE REVIEW PETITION FILEDBY THE PETITIONER BEFORE THE THIRD RESPONDENT.BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXHIBIT P9TRUE COPY OF THE ORDER DATED 05.01.2018 PASSED BY THE THIRD RESPONDENT.05.01.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P10TRUE COPY OF THE JUDGMENT DATED 30.01.2018 IN W.P(C) NO. 2396 OF 2018.30.01.2018 IN W.P(C) NO. 2396 OF 2018. EXHIBIT P11TRUE COPY OF THE PETITIONER'S LETTER DATED 22.01.2018.DATED 22.01.2018. EXHIBIT P12TRUE COPY OF THE ORDER OF THE SECOND RESPONDENT DATED 23.03.2018.RESPONDENT DATED 23.03.2018. EXHIBIT P13TRUE COPY OF THE LETTER DATED 14.06.2018 OF THE GOVERNMENT.14.06.2018 OF THE GOVERNMENT. EXHIBIT P14TRUE COPY OF THE ORDER DATED 24.09.2018.24.09.2018. EXHIBIT P15TRUE COPY OF THE NOTICE DATED 03.10.2018 ISSUED BY THE FIRST RESPONDENT.03.10.2018 ISSUED BY THE FIRST RESPONDENT.