Wp(C)/7324/2017 Of M/S.ardra Associates v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 6TH DAY OF MARCH 2017/15TH PHALGUNA, 1938 WP(C).No. 7324 of 2017 (M) --------------------------- PETITIONER(S): ------------- M/S.ARDRA ASSOCIATES, REPRESENTED BY MR.V.PARAMESWARAN, MANAGING PARTNER, CAPITAL TOWERS, PATTURAIKKAL JUNCTION, TRICHUR-680 022. BY ADVS.SRI.SHERRY SAMUEL OOMMEN SRI.NEMISH NIRANJAN ZAVERI RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL CIRCLE)-1, AAYKAR BHAVAN (NORTH BLOCK), KOZHIKODE-673 001. (CENTRAL CIRCLE)-1, AAYKAR BHAVAN (NORTH BLOCK), KOZHIKODE-673 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. KERALA, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) OF THEINCOME TAX ACT, 1961 DATED 01-11-2016 FOR THEASSESSMENT YEAR 2008-09.INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THEASSESSMENT YEAR 2008-09. EXHIBIT P1(A) TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2009-10. THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P1(B) TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2010-11. THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P1(C) TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2011-12. THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P1(D) TRUE COPY OF THE ORDER OF ASSESSMENT U/S 143(3) OF THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2012-13. THE INCOME TAX ACT, 1961 DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OFTHE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2008-09.THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P2(A) TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2009-10. OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P2(B) TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2010-11. OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P2(C) TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2011-12. OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P2(D) TRUE COPY OF THE NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2012-13. OF THE ACT DATED 01-11-2016 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.553328431061216 FOR THEASSESSMENT YEAR 2008-09SECTION 246 BEARING NO.553328431061216 FOR THEASSESSMENT YEAR 2008-09 EXHIBIT P3(A) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.554056431071216 FOR THE ASSESSMENT YEAR 2009-10. SECTION 246 BEARING NO.554056431071216 FOR THE ASSESSMENT YEAR 2009-10. msv/ --------------------------- EXHIBIT P3(B) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.555560771081216 FOR THE ASSESSMENT YEAR 2010-11. SECTION 246 BEARING NO.555560771081216 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.553328431061216 FOR THEASSESSMENT YEAR 2008-09SECTION 246 BEARING NO.553328431061216 FOR THEASSESSMENT YEAR 2008-09 EXHIBIT P3(A) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.554056431071216 FOR THE ASSESSMENT YEAR 2009-10. SECTION 246 BEARING NO.554056431071216 FOR THE ASSESSMENT YEAR 2009-10. msv/ --------------------------- EXHIBIT P3(B) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.555560771081216 FOR THE ASSESSMENT YEAR 2010-11. SECTION 246 BEARING NO.555560771081216 FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P3(C) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.555713151081216 FOR THE ASSESSMENT YEAR 2011-12. SECTION 246 BEARING NO.555713151081216 FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P3(D) TRUE COPY OF THE MEMORANDUM OF APPEAL UNDER SECTION 246 BEARING NO.556166871091216 FOR THE ASSESSMENT YEAR 2012-13. SECTION 246 BEARING NO.556166871091216 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P4 TRUE COPY OF THE STAY OF APPLICATION OF RECOVERY FORTHE ASSESSMENT YEAR 2008-09.THE ASSESSMENT YEAR 2008-09. EXHIBIT P4(B) TRUE COPY OF THE STAY OF APPLICATION OF RECOVERY FOR THE ASSESSMENT YEAR 2010-11. FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P4(C) TRUE COPY OF THE STAY OF APPLICATION OF RECOVERY FOR THE ASSESSMENT YEAR 2011-12. FOR THE ASSESSMENT YEAR 2011-12. EXHIBIT P4(D) TRUE COPY OF THE STAY OF APPLICATION OF RECOVERY FOR THE ASSESSMENT YEAR 2012-13. FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 27-01-2017 OF THIS HON'BLECOURT IN WPC NO.2700 OF 2017.COURT IN WPC NO.2700 OF 2017. EXHIBIT P6 TRUE COPY OF LETTER DATED 10-01-2017. EXHIBIT P6(A) TRUE COPY LETTER DATED 23-1-17 PREFERRED BY PETITIONER. PETITIONER. RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 7324 of 2017 (M) ------------------------------------------ Dated: 6[th] March, 2017 J U D G M E N T The petitioner preferred Ext.P3 series of appealsand Ext.P4 series of stay petitions under the IncomeTax Act, 1961, against Ext.P1 series of assessmentorders, before the 2[nd] respondent. The grievance of thepetitioner is that even before the stay petitions havebeen considered by the 2[nd] respondent, coerciveproceedings have been initiated. 2.In the above circumstance, there shall be adirection to the 2[nd] respondent to consider and passorders on Ext.P4 series of stay petitions, within a periodof two months from the date of receipt of the certifiedcopy of this judgment and coercive proceedings shall -2- stand stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 6/3/17