Wp(C)/41374/2018 Of Thariff Builders Pvt. Ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28THAGRAHAYANA, 1940 WP(C).No. 41374 of 2018 PETITIONER/S: THARIFF BUILDERS PVT. LTD.2ND FLOOR,THARIF ARCADE,PUTHIYARA, KOZHIKODE-673004. BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SMT. ARYA ANILSMT. NILOOFAR O. NIZAMSRI.SREEJITH R.NAIR RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE(2),KOZHIKODE-673001.CENTRAL CIRCLE(2),KOZHIKODE-673001. 2THE COMMISSIONER OF INCOME TAX(APPEALS III),ERNAKULAM-682018. 3TAX RECOVERY OFFCER(CENTRAL),COCHIN-682011. OTHER PRESENT: SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 41374 of 2018 JUDGMENT The petitioner, a registered dealer under the Income Tax Act on the rolls of the 1[st] respondent, questioned the Ext.P1assessment order, before the 2[nd] respondent. The petitioner hasalso filed stay petition in the appeal. Ventilating his grievancethat the authorities are taking coercive steps before theappellate authority could consider the stay petition, thepetitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing an appeal. It appears that he has alsofiled a stay petition. Procedural fairness demands that theauthorities may wait, before taking further steps, until theappellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd] W.P.(C). No. 41374 of 2018 -3- respondent considers the stay petition. I also hope that the 2[nd]respondent will dispose of the stay petition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: