Wp(C)/6925/2014 Of M/S.emmanuval Silks v. The Joint Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 11TH DAY OF MARCH 2014/20TH PHALGUNA, 1935 WP(C).No. 6925 of 2014 (M) ---------------------------PETITIONER(S):-------------------------- M/S.EMMANUVAL SILKS, EMMANUVAL BUILDINGS, BEHIND RAILWAY STATION ROAD, CALVARY CORNER, POOTHOLE, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER SHRI. T.O.BYJU. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.M.B.PREJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 7TH FLOOR, KERALA BUILDING, SRVHS ROAD, KOCHI-682 016. KOCHI-682 016. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX , RANGE-2, AYYAKAR BHAVAN, S.T.NAGAR, THRISSUR-1. THRISSUR-1. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 6925 of 2014 (M) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- P1 : COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THEFINANCIAL YEAR 2008-09. P1(a): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THEFINANCIAL YEAR 2009-10. P1(b): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THEFINANCIAL YEAR 2010-11. P1(c): COPY OF THE CONSOLIDATE LIST OF PAYMENT OF TDS REMITTED FOR THEFINANCIAL YEAR 2011-12. P2 : COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSED BYTHE 1ST RESPONDENT FOR FY-2008-09. P2(a): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSEDBY THE 1ST RESPONDENT FOR FY-2009-10. P2(b): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSEDBY THE 1ST RESPONDENT FOR FY-2010-11. P2(c): COPY OF THE ORDER ALONG WITH DEMAND NOTICE DTD.23.8.2013 PASSEDBY THE 1ST RESPONDENT FOR FY-2011-12. P3 : COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT FOR FY-2008-09. P3(a): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR FY-2008-09. P3(b): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR FY-2010-11. P3(c): COPY OF THE APPEAL DTD.10.10.2013 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR FY-2011-12. P4 : COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR FY-2008-09. P4(a): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR FY-2009-10. P4(b): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR FY-2010-11. P4(c): COPY OF THE STAY PETITION DTD.6.1.2013 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR FY-2011-12. RESPONDENT(S)' EXHIBITS: -----------------------------------------N I L P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~W.P.(C) No. 6925 of 2014~~~~~~~~~~~~~~~~~~~~~Dated, this the 11[th] day of March, 2014 JUDGMENT Being aggrieved of Ext. P2 series assessment orders passed bythe first respondent in respect of different assessment years, thepetitioner has already preferred Ext. P3 series appeals along with Ext.P4 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is thatwithout any regard to the pendency of the above proceedings, therespondents are proceeding with coercive steps, which hence issought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~W.P.(C) No. 6925 of 2014~~~~~~~~~~~~~~~~~~~~~Dated, this the 11[th] day of March, 2014 JUDGMENT Being aggrieved of Ext. P2 series assessment orders passed bythe first respondent in respect of different assessment years, thepetitioner has already preferred Ext. P3 series appeals along with Ext.P4 series petitions for stay, which are pending consideration before the second respondent. The grievance of the petitioner is thatwithout any regard to the pendency of the above proceedings, therespondents are proceeding with coercive steps, which hence issought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P4 seriespetitions for stay, in accordance with law, as expeditiously aspossible, at any rate, within one month from the date of receipt of acopy of this judgment. Coercive proceedings pursuant to Ext. P2series shall be kept in abeyance till such time. : 2 : Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the second respondent for furthersteps. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)