Wp(C)/7859/2012 Of K.v.joseph v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 28TH DAY OF MARCH 2012/8TH CHAITHRA 1934 WP(C).No. 7859 of 2012 (F) ------------------------------------- PETITIONER(S): ---------------------- K.V.JOSEPH & SONS, ENGINEERING CONTRACTORS, KURIEEKAL BUILDINGS EDAPPALLY P.O., KOCHI-682 024, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER K.J.JOHNY AGED 52 YEARS, RESIDING AT KUREEKAL HOUSE EDAPPALLY. BY ADV. SRI.K.N.CHANDRABABU RESPONDENT(S): ------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) KOCHI, ERNAKULAM-682 000. CIRCLE 2(1) KOCHI, ERNAKULAM-682 000. 2. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, ROADS DIVISION, ERNAKULAM. 3. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, BUILDING DIVISION ERNAKULAM, EDAPPALLY, KOCHI-682 024. PUBLIC WORKS DEPARTMENT, BUILDING DIVISION ERNAKULAM, EDAPPALLY, KOCHI-682 024. 4. THE SECRETARY PUSHPAGIRI MEDICAL SOCIETY, THIRUVALLA-690 027. 5. THE DIRECTOR CO-OP.ACADEMY FOR PROFESSIONAL EDUCATION THIRUVANANTHAPURAM, PIN-695 033. CO-OP.ACADEMY FOR PROFESSIONAL EDUCATION THIRUVANANTHAPURAM, PIN-695 033. 6. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMMENT, BUILDINGS DIVISION THIRUVANANTHAPURAM-695 001. PUBLIC WORKS DEPARTMMENT, BUILDINGS DIVISION THIRUVANANTHAPURAM-695 001. 7. THE CASHEW EXPORTS PROMOTION COUNCIL OF INDIA CHITTOOR ROAD, ERNAKULAM. CHITTOOR ROAD, ERNAKULAM. W.P.(C) NO.7859/2012 8. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, BUILDINGS DIVISION IDUKKI-685 602. 9. THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, ROADS DIVISION TRICHUR-680 001. 10. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, BUILDINGS DIVISION KOTTAYAM-686 001. 11. THE EXECUTIVE ENGINEER PLUBLIC WORKS DEPARTMENT, BUILDINGS DIVISION ALAPPLUZHA-688 501. 12. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, SPECIAL BUILDINGS DIVISION TRIVANDRUM. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2012, ALONG WITH WPC. NO.7860/2012 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.7859/2012 APPENDIX PETITIONER'S EXHIBITS:- P1:- COPY OF THE ORDER OF ASSESSMENT PASSED BY THE IST RESPONDENT DTD. 9.12.2010 PERTAINING TO THE AY 2008-2009. P2:- INCOME TAX COMPUTATION FORM ISSUED BY THE IST RESPONDENT. P3:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 2NDRESPONDENT. P4:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 3RDRESPONDENT. P5:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 4THRESPONDENT. P6:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 5THRESPONDENT. P7:- COPY OF THE ELTTER ADDRESSED BY THE PETITIONER TO THE 6THRESPONDENT. P8:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 7THRESPONDENT. P9:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 8THRESPONDENT. P10:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 9THRESPONDENT. P11:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 10THRESPONDENT. P12:- COPY OF THE LETTER ADDRESSED BY THE PETITIONE TO THE 11THRESPONDENT. P13:- COPY OF THE ELTTER ADDRESSED BY THE PETITIONER TO THE 12THRESPONDENT. P14:- COPY OF THE APPLICATION FOR RECTIFICATION SUBMITTED BY THE PETITIONERU/S. 154 OF THE INCOME TAX ACT, 1961 DTD. 4.1.2011. P15:- COPY OF THE NOTICE OF DEMAND ISSUED U/S. 156 OF THE INCOME TAX ACT,1961 ISSUED BY THE IST RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL //TRUE COPY// P.S. TO JUDGE tss ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) Nos.7859 & 7860/2012 P10:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 9THRESPONDENT. P11:- COPY OF THE LETTER ADDRESSED BY THE PETITIONER TO THE 10THRESPONDENT. P12:- COPY OF THE LETTER ADDRESSED BY THE PETITIONE TO THE 11THRESPONDENT. P13:- COPY OF THE ELTTER ADDRESSED BY THE PETITIONER TO THE 12THRESPONDENT. P14:- COPY OF THE APPLICATION FOR RECTIFICATION SUBMITTED BY THE PETITIONERU/S. 154 OF THE INCOME TAX ACT, 1961 DTD. 4.1.2011. P15:- COPY OF THE NOTICE OF DEMAND ISSUED U/S. 156 OF THE INCOME TAX ACT,1961 ISSUED BY THE IST RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL //TRUE COPY// P.S. TO JUDGE tss ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) Nos.7859 & 7860/2012 -------------------------------------------------- Dated this the 28[th] day of March, 2012 J U D G M E N T Petitioner is an assessee on the rolls of the firstrespondent. Ext.P1 in these writ petitions are the assessmentorders that are passed against the petitioner. On receipt of theassessment orders, seeking rectification of Ext.P1, petitionerfiled rectification applications, viz, Ext.P14 in writ petition(c).No.7859/2012 and Ext.P7 in writ petition(c).No.7860/2012.These rectification applications are pending before the firstrespondent and at that stage this writ petition has been filed witha prayer for an expeditious disposal of the applications. 2. I heard the counsel for the respondent also. Taking noteof the submission made and having regard to the pendency ofExts.P14 in writ petition(c).No.7859/2012 and Ext.P7 in writpetition(c).No.7860/2012, these writ petitions are disposed ofdirecting the first respondent to consider these applications withnotice to the petitioner and as expeditiously as possible and atat any rate within 8 weeks. :2 : 3. It is directed that in the meanwhile penalty proceedings pursuant to Ext.P1 shall be kept in abeyance. Petitioner may produce a copy of the judgment along with acopy of the writ petitions before the first respondent forcompliance. vi/ (ANTONY DOMINIC) JUDGE