Wp(C)/41386/2018 Of M/S. Thariff Builders Private Limited 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. 41386 of 2018 PETITIONER/S: M/S. THARIFF BUILDERS PRIVATE LIMITED2ND FLOOR, THARIF ARCADE, PUTHIYARA,KOZHIKODE-673004 BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SMT. ARYA ANILSMT. NILOOFAR O. NIZAMSRI.R.SREEJITH RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE(2), KOZHIKODE-673 001CENTRAL CIRCLE(2), KOZHIKODE-673 001 2THE COMMISSIONER OF INCOME TAX (APPEALS III).ERNAKULAM-683001ERNAKULAM-6830013TAX RECOVERY OFFICER (CENTRAL)COCHIN-682 011COCHIN-682 011 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. 41386 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. 41386 of 2018 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: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED 30/12/2017EXHIBIT P2TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE APPLICATION UNDER SEC.220 (6) FILED BEFORE THE 1ST RESPONDENT EXHIBIT P5TRUE COPY OF THE ORDER BY THE 1ST RESPONDENT DATED 02.02.2018EXHIBIT P6TRUE COPY OF LETTER DATED 12.02.2018EXHIBIT P7TRUE COPY OF REVENUE RECOVERY LETTER DATED 11.12.2018