Wp(C)/6069/2016 Of M/S. Bright Kuries (P) Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 17TH DAY OF FEBRUARY 2016/28TH MAGHA, 1937 WP(C).No. 6069 of 2016 (G) --------------------------- PETITIONER : ---------------------- M/S. BRIGHT KURIES (P) LTD.., (FORMERLY BRIGHT KURIES AND LOANS PVT. LTD.) BRIGHT TOWERS THRISSUR – 680 001, REPRESENTED BY ITS CHAIRMAN. BY ADVS.SRI.G.HARIHARAN SRI.PRAVEEN H. RESPONDENT(S) : ---------------------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, THRISSUR - 680001 2. INCOME TAX OFFICER WARD I, THRISSUR – 680 001. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 6069 of 2016 (G) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :------------------------------------- EXT. P1:TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S. 143(3) OF THEINCOME TAX ACT.INCOME TAX ACT. EXT. P2:TRUE COPY OF THE MEMORANDUM OF APPEAL FILED U/S. 45 OF THE INCOME TAX RULES ON 28.04.2015.INCOME TAX RULES ON 28.04.2015. EXT. P3:TRUE COPY OF THE MEMORANDUM OF STAY PETITION FILED BY THE PETITIONER ON 28.04.2015 BEFORE THE 1ST RESPONDENT.PETITIONER ON 28.04.2015 BEFORE THE 1ST RESPONDENT. EXT. P4:TRUE COPY OF THE CHALLAN FOR RS. 1000/-DRAWN ON STATE BANKOF INDIA EVIDENCING PAYMENT OF REQUIRED FEES FOR FILING THE APPEAL.OF INDIA EVIDENCING PAYMENT OF REQUIRED FEES FOR FILING THE APPEAL. EXT. P5:TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE 1ST RESPONDENT OFFICE EVIDENCING RECEIPT OF EXHIBIT P2 APPEAL AND EXHIBIT P3 STAY PETITION.RESPONDENT OFFICE EVIDENCING RECEIPT OF EXHIBIT P2 APPEAL AND EXHIBIT P3 STAY PETITION. RESPONDENT(S)' EXHIBITS : NIL ---------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J..............................................................W.P.(C).No.6069 Of 2016 .............................................................Dated this the 17[th] day of February, 2016 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petitionbefore the 1[st] respondent. It is the case of the petitioner that evenprior to considering the stay petition, recovery steps are sought tobe pursued for recovery of the amounts confirmed by Ext.P1assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 1[st] respondent shall consider and passorders on Ext.P3 stay petition within a period of one month from the date of receipt of a copyof this judgment, after hearing the petitioner. ii. Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P1assessment order shall be kept in abeyance tillsuch time as orders are passed by the 1[st]respondentasdirectedaboveandcommunicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE