Wp(C)/4004/2012 Of H.l.l.lifecare Ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 17TH DAY OF FEBRUARY 2012/28TH MAGHA 1933 WP(C).No. 4004 of 2012 (A) -------------------------- PETITIONER:----------- H.L.L.LIFECARE LTD HLL BHAVAN, POOJAPPURA, THIRUVANANTHAPURAM-695012. BY ADVS.SRI.E.K.MADHAVAN SMT.P.VIJAYAMMA SRI.V.KRISHNA MENON SMT.UMA GOPINATH SMT.J.SURYA RESPONDENTS: ------------ 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE I(1), THIRUVANANTHAPURAM. 2. COMMISSIONER OF INCOME TAX (APPEAL) THIRUVANANTHAPURAM. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MJL WPCNO:4004/2012 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1. TRUE COPY OF THE ORDER OF THE FIRST RESPONDENT DATED 15.12.2011.15.12.2011. EXHIBIT-P2. TRUE COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF THE INCOME TAX ACT, 1961. EXHIBIT-P3. TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER.PETITIONER. EXHIBIT-P4. TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER. EXHIBIT-P5. TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER. EXHIBIT-P6. TRUE COPY OF THE PETITION DATED 25.1.2012 FILED BY THE PETITIONER. EXHIBIT-P7. TRUE COPY OF THE ORDER OF THE FIRST RESPONDENT DATED 7.2.2012.7.2.2012. RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE MJL ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.4004 OF 2012(A) -------------------------------------------------- Dated this the 17[th ] day of February, 2012 J U D G M E N T Aggrieved by Ext.P1 order of assessment passed by thefirst respondent, petitioner filed Ext.P3 appeal and Ext.P4 staypetition. It is seen that Ext.P5 application for rectification filed ispending before the first respondent. It is during the pendency ofthe appeal and the stay petition, the revenue recoveryproceedings have been issued. Therefore this writ petition hasbeen filed. 2. As already noticed Ext.P4 petition for stay filed by thepetitioner is pending consideration of the 2[nd] respondent. In viewof this I direct the 2[nd] respondent to consider Ext.P4 with noticeto the petitioner within 8 weeks from the date of production of acopy of the judgment. It is directed that in the meanwhile furtherproceedings pursuant to Ext.P1 will be kept in abeyance. Petitioner shall produce a copy of the judgment along witha copy of the writ petition before the 2[nd] respondent for WPC.No.4004 /2012 :2 : compliance. Writ petition is disposed of as above. vi/ (ANTONY DOMINIC) JUDGE