Wp(C)/4761/2015 Of M/S.priyanka Motors Makkamkunnu v. Dy.commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF FEBRUARY 2015/24TH MAGHA, 1936 WP(C).No. 4761 of 2015 (U) ---------------------------------------- PETITIONER(S): -------------------------- M/S.PRIYANKA MOTORS, ST. STEPHENS BUILDING, NEAR R.T.OFFICE, COLLEGE ROAD, MAKKAMKUNNU, PATHANAMTHITTA- 689 645. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH RESPONDENT(S) : ---------------------------- 1. DY.COMMISSIONER OF INCOME TAX, CIRCLE 1, THIRUVALLA, PIN- 689 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, COCHIN, ERNAKULAM- 682 016. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 4761 of 2015 (U) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 12.03.2014 FOR THE YEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. P2:TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2011-2012.RESPONDENT FOR THE A.Y. 2011-2012. P3:TRUE COPY OF DELAY PETITION FILED BY BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2011-2012.RESPONDENT FOR THE A.Y. 2011-2012. P4:TRUE COPY OF STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2011-2012.FOR THE A.Y. 2011-2012. P5:TRUE COPY OF THE TAX PAYER COUNTERFOIL ISSUED TO PETITIONER DATED 20.06.2014.DATED 20.06.2014. P6:TRUE COPY OF THE TAX PAYER COUNTERFOIL ISSUED TO PETITIONER DATED 12.02.2015.DATED 12.02.2015. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No. 4761 of 2015 (U) ............................................... Dated this the 13[th] day of February, 2015 JUDGMENT Against Ext.P1 assessment order under the Income TaxAct,1961, for the assessment year 2011 - 2012, the petitionerhas preferred Ext.P2 appeal along with Ext.P3 delay condonationpetition and Ext.P4 stay petition before the 2[nd] respondent. It isalso submitted that the petitioner has paid an amount ofRs.5,00,000/- as evidenced by Exts.P5 and P6 counterfoils. Thepetitioner is aggrieved by recovery action taken by therespondents for realisation of the balance amounts due underExt.P1 order. 2. I have heard Sri.Anil D. Nair, learned counsel appearing forpetitioner and Sri.Jose Joseph, learned Standing counselappearing for the respondents. petitioner and Sri.Jose Joseph, learned Standing counselappearing for the respondents. 3. On a consideration of the facts and circumstances of the caseand the submissions made across the Bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider andpass orders on Ext.P3 delay condonation petition and Ext.P4 staypetition, preferred by the petitioner before him, within a periodof two months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. The order to be passedand the submissions made across the Bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider andpass orders on Ext.P3 delay condonation petition and Ext.P4 staypetition, preferred by the petitioner before him, within a periodof two months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. The order to be passed by the 2[nd] respondent shall contain reasons for the decisionarrived at by him. by the 2[nd] respondent shall contain reasons for the decisionarrived at by him. Coercive steps for recovery of balance amounts due under Ext.P1assessment order shall be kept in abeyance till such time as the2[nd]respondent passes orders, as directed above, andcommunicates the same to the petitioner. AMV/16/02/ Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE