Wp(C)/7666/2016 Of M/S. Elton Technologies v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF MARCH 2016/11TH PHALGUNA, 1937 WP(C).No. 7666 of 2016 (G) --------------------------- PETITIONER : ----------------------- M/S. ELTON TECHNOLOGIES (P) LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011, REPRESENTED BY ITS PRINCIPAL OFFICER, MR. B.R. AJIT BY ADV. SRI.DALE P.KURIEN RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(1), REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018 I.S. PRESS ROAD, KOCHI-682 018 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7666 of 2016 (G) -------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------EXT.P1: COPY OF THE ASSESSMENT ORDER DT. 29/3/2014EXT.P2: COPY OF THE NOTICE DT. 29/3/2014EXT.P3: COPY OF THE APPEAL MEMORANDUM WITH GROUNDS DT. 26/4/2014 EXT.P4: COPY OF THE STAY PETITION DT. 14/1/2016 RESPONDENT(S)' EXHIBITS:NIL------------------------------------------ /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 7666 of 2016 ===================================================== Dated this the 1[st] day of March, 2016 JUDGMENT Against Ext.P1 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P3 appeal and Ext.P4 staypetition before the 2[nd] respondent. It is the case of the petitionerthat even before the consideration of the stay petition by the 2[nd]respondent, recovery steps have been initiated for recovery of theamounts confirmed against the petitioner by Ext.P1 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 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 and passorders on Ext.P4 stay petition preferred by the petitioner beforehim, within a period of one month from the date of receipt of a copyof this judgment, after hearing the petitioner. Recovery steps forrecovery of amounts confirmed against the petitioner by Ext.P1order, shall be kept in abeyance till such time as the 2[nd] respondent W.P.(C). No. 7666 of 2016 passes orders as directed and communicates the same to thepetitioner. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment before the 2[nd] respondent forfurther action. sd/- A.K.JAYASANKARAN NAMBIAR JUDGE