Wp(C)/41112/2018 Of M/S. Sfo Technologies Private Limited v. Assistant Commissioner Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 18TH DAY OF DECEMBER 2018 / 27TH AGRAHAYANA,1940 WP(C).No. 41112 of 2018 PETITIONER/S: M/S. SFO TECHNOLOGIES PRIVATE LIMITEDPLOT NO. 37, COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD, COCHIN 682 037 REPRESENTED BY COMPANY SECRETARY K PADMANABHAN. BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SMT. ARYA ANILSMT. NILOOFAR O. NIZAMSRI.SREEJITH R.NAIR RESPONDENT/S: 1ASSISTANT COMMISSIONER INCOME TAXCORPORATE CIRCLE 2 (1),KOCHI 682018CORPORATE CIRCLE 2 (1),KOCHI 682018 2COMMISSIONER OF INCOME TAX (APPEALS) -IIKOCHI 682 018 OTHER PRESENT: SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 41112 of 2018 JUDGMENT The petitioner, an assessee had its assessment completed for 201-15. Later the petitioner claims to have filed a statutoryappeal, besides an application under Section 220(6) of the Income Tax Act. Now it apprehends that before the appeal could be takeup, the Assistant Commissioner will initiate coercive steps torecover the tax dues. 2.In response to the submissions made by thepetitioner's counsel, the learned Standing Counsel informs theCourt that as the appeal is pending before the secondrespondent, the petitioner seems to have filed an applicationunder Section 220(6) before the Assistant Commissioner.According to him, that authority will consider the petitioner'sExt.P3 application, expeditiously. So be it. 3.Needless to observe that, before the AssistantCommissioner will considers the petitioner's Ext.P3 application, he will defer all coercive steps. Accordingly, the writ petition stands disposed of. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-15 DATED 31-12-2016 PASSED BY THE FIRST RESPONDENTEXHIBIT P2TRUE COPY THE APPEAL DATED 04-02-2017 FILED AND PENDING BEFORE THE SECOND RESPONDENTEXHIBIT P3TRUE COPY OF THE APPLICATION UNDER SECTION 220(6) FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT