Wp(C)/7282/2013 Of Transformers And Electricals Kerala Limited v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 15TH DAY OF MARCH 2013/24TH PHALGUNA 1934 WP(C).No. 7282 of 2013 (I) --------------------------- PETITIONER(S): -------------------------- TRANSFORMERS AND ELECTRICALS KERALA LIMITED, ANGAMALY SOUTH P.O., ERNAKULAM - 683 573 REPRESENTED BY ITS JOINT GENERAL MANAGER (FINANCE & ACCOUNTS)MR. S.V. GANAPATHY IYER. BY SRI.JOSEPH KODIANTHARA,SENIOR ADVOCATE BY ADVS.SRI.V.ABRAHAM MARKOS SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4 (2), RANGE - 4, KOCHI - 682 018. CIRCLE 4 (2), RANGE - 4, KOCHI - 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) KOCHI - 682 018. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1-TRUE COPY OF THE ASSESSMENT ORDER DATED 22/12/2010 ISSUEDBY THE IST RESPONDENT. EXHIBIT-P2-TRUE COPY OF THE APPEAL DATED 14/01/2011 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P3-TRUE COPY OF THE ASSESSMENT ORDER DATED 22/12/2011 FOR 2006-2007 PASSED BY THE JOINT COMMISSIONER OF INCOME TAX, KOCHI. EXHIBIT-P4-TRUE COPY OF THE APPEAL DATED 20/01/2012 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P5-TRUE COPY OF THE ASSESSMENT ORDER DATED 23/12/2009 PASSEDBY THE IST RESPONDENT FOR THE YEAR 2007-2008. EXHIBIT-P6-TRUE COPY OF THE APPEAL DATED 14/01/2010 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT-P7-TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 12/01/2010PASSED BY THE IST RESPONDENT. EXHIBIT-P8-TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 25/02/2010PASSED BY THE IST RESPONDENT. EXHIBIT-P9-TRUE COPY OF THE ORDER DATED 31/03/2010 PASSED BY THE 2NDRESPONDENT. EXHIBIT-P10-TRUE COPY OF THE PETITION DATED 20/05/2010 FILED BY THEPETITIONER BEFORE THE COMMISSIIONER OF INCOME TAX (APPEALS)-II,ERNAKULAM. EXHIBIT-P11-TRUE COPY OF THE ASSSSMENT ORDER DATED 30/01/2013 FORASSESSMENT YEAR 2007-2008 PASSED BY THE IST RESPONDENT. EXHIBIT-P12-TRUE COPY OF THE APPEAL DATED 18/02/2013 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIIBT-P13-TRUE COPY OF THE ORDER DATED 07/03/2013 PASSED BY THE ISTRESPONDENT. EXHIBIT-P14-TRUE COPY OF THE STAY PETITION DATED 13/03/2013 FILED BY THEPETITIOENR BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS- N I L --------------------------------------- Kss /TRUE COPY/P.S.TO JUDGE ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.7282 of 2013 ------------------------------------------- Dated this the 15[th] day of March, 2013 JUDGMENT 1.Heard the learned senior counsel for the petitioner and thelearned Government Pleader appearing for the respondents.learned Government Pleader appearing for the respondents. 2.Petitioner is mainly aggrieved by Ext.P11 revised assessmentorder pertaining to the assessment year 2007-08. Initially, forthe assessment year 2007-08, Ext.P5 assessment order waspassed, against which, the petitioner had filed Ext.P6 appeal.On its dismissal, petitioner filed Ext.P10 for its restoration.Subsequently, the revised assessment order evidenced byExt.P11 was issued and thereupon, the petitioner filed Ext.P12appeal, which is pending consideration of the secondrespondent. While so, in view of the demand notice issuedfollowing Ext.P11, the petitioner filed Ext.P14 stay petition.Orders are awaited on Ext.P14. It is in these circumstances,this writ petition is filed. WPC.7282/13 2.Petitioner is mainly aggrieved by Ext.P11 revised assessmentorder pertaining to the assessment year 2007-08. Initially, forthe assessment year 2007-08, Ext.P5 assessment order waspassed, against which, the petitioner had filed Ext.P6 appeal.On its dismissal, petitioner filed Ext.P10 for its restoration.Subsequently, the revised assessment order evidenced byExt.P11 was issued and thereupon, the petitioner filed Ext.P12appeal, which is pending consideration of the secondrespondent. While so, in view of the demand notice issuedfollowing Ext.P11, the petitioner filed Ext.P14 stay petition.Orders are awaited on Ext.P14. It is in these circumstances,this writ petition is filed. WPC.7282/13 3.Now, that Ext.P14 stay petition filed by the petitioner seekingstay of recovery of the tax dues for the assessment year 2007-08 is pending consideration of the second respondent.Therefore, I direct the second respondent to pass ordersthereon as expeditiously as possible, at any rate, within aperiod of four weeks from the date of receipt of a copy of thisjudgment. In the mean while, recovery of tax due underExt.P11 will stand stayed.stay of recovery of the tax dues for the assessment year 2007-08 is pending consideration of the second respondent.Therefore, I direct the second respondent to pass ordersthereon as expeditiously as possible, at any rate, within aperiod of four weeks from the date of receipt of a copy of thisjudgment. In the mean while, recovery of tax due underExt.P11 will stand stayed. Writ petition is disposed of as above. The petitioner willproduce a copy of this judgment along with a copy of the writpetition before the second respondent for compliance. Sd/- ANTONY DOMINIC Judge kkb.15/3.