Wp(C)/34325/2018 Of V.p.abdul Kareem v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 34325 of 2018 PETITIONER/S: V.P.ABDUL KAREEMAGED 57 YEARSS/O. V.P.ABU, PLOT NO. 4, OPP-TAMARIND NEST APARTMENTS, NEAR SWIMMING POOL, CHEROOTY NAGAR HOUSING COLONY, CALICUT - 04.AGED 57 YEARSS/O. V.P.ABU, PLOT NO. 4, OPP-TAMARIND NEST APARTMENTS, NEAR SWIMMING POOL, CHEROOTY NAGAR HOUSING COLONY, CALICUT - 04. BY ADV. SRI.P.MOHAMED SABAH RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX(APPEALS), KOZHIKODE, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE - 673 001.(APPEALS), KOZHIKODE, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE - 673 001. 2THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE (1) (1) T.P.S, KOZHIKODE 673 001CIRCLE (1) (1) T.P.S, KOZHIKODE 673 001 3TAX RECOVERY OFFICER, KOZHIKODE,OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE 673 001OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAARBHAVAN, MANACHIRA, KOZHIKODE 673 001 4MEHROOF MANALODY,MANAGING DIRECTOR OF M/S. GLOSOFT TECHNOLOGIES, PVT. LTD, HOUSE OF G TEC, INDUS AVENUE, CALICUT 673 002.MANAGING DIRECTOR OF M/S. GLOSOFT TECHNOLOGIES, PVT. LTD, HOUSE OF G TEC, INDUS AVENUE, CALICUT 673 002. 5INCOME TAX OFFICER,WARD-1. KOZHIKODE 673 001WARD-1. KOZHIKODE 673 001 6DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1, KOZHIKODE 673 001 OTHER PRESENT: SC SRI. K.V. M. PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has the Exts.P8, P11 and P12 appeals pendingbefore the first respondent. As seen from the Exts.P13 to P15, thepetitioner has complied with the statutory requirement of pre-deposit. 2.The petitioner's counsel and the learned StandingCounsel agree that this Court may dispose of the writ petition fixinga time frame for the first respondent to consider the petitioner'sappeals on merits. 3.Under these circumstances, without adverting to themerits, I dispose of the writ petition holding that the firstrespondent will consider the petitioner's Exts.P8, P11 and P12 W.P.(C) No. 34325/2018 appeals expeditiously, in two months. Until those appeals are considered, the authorities will defer coercive steps. Sd/- DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CERTIFICATION OF GLOSOFT TECHNOLOGIES PRIVATE LTD DATED 03-08-2001 EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 28-03-2015 OF THE FINANCIAL YEAR 2008-2009 EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 28-3-2015 FOR THE FINANCIAL YEAR 2009-20102015 FOR THE FINANCIAL YEAR 2009-2010 EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED 28-03-2015 FOR THE FINANCIAL YEAR 2011-20122015 FOR THE FINANCIAL YEAR 2011-2012 EXHIBIT P5TRUE COPY OF THE APPLICATION PREFERRED BY THE PETITIONER DATED 5-12-2014 BEFORE THE 6TH RESPONDENTPETITIONER DATED 5-12-2014 BEFORE THE 6TH RESPONDENT EXHIBIT P6THE TRUE COPY OF THE ORDER DATED 29-12-2014 OF THE 6TH RESPONDENT REJECTING THE APPLICATION OF THE PETITIONERTHE 6TH RESPONDENT REJECTING THE APPLICATION OF THE PETITIONER W.P.(C) No. 34325/2018 EXHIBIT P7 EXHIBIT P8 EXHIBIT P9 EXHIBIT P10 TRUE COPY OF THE WRITTEN STATEMENT FILED BY ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (HQ AND TPS), KOZHIKODE IN O.S NO. 56/2016 ON THE FILE OF SUB COURT, KOZHIKODE A TRUE COPY OF THE MEMORANDUM OF APPEAL PREFERRED BY THE PETITIONER AGAINST EXHIBIT P-4 ASSESSMENT ORDER BEFORE RESPONDENT NO. 1 ORDER OF RESPONDENT NO. 1DATED 5-09-2017 REJECTING THE GRANT OF STAY OF RECOVERY PROCEEDINGS A TRUE COPY OF THE RECOVERY NOTICE DATED 04-06-2018 ISSUED BY THE 3RD RESPONDENT