Wp(C)/8135/2017 Of M/S. Thomson Granites Pvt Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF MARCH 2017/19TH PHALGUNA, 1938 WP(C).No. 8135 of 2017 (N) --------------------------- PETITIONER(S): ------------- M/S. THOMSON GRANITES PVT LTD., X/616, KOMBODINJAMAKKAL, THAZHEKKAD, THRISSUR - 680697, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.P.T.JOHNSON BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THRISSUR - 680001. CIRCLE 1(1), THRISSUR - 680001. 2. THE COMMISSIONER OF IN COME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680001. AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680001. BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8135 of 2017 (N) APPENDIX PETITIONER'S EXHIBITS : RESPONDENT'S EXHIBITS :NIL. //TRUE COPY// P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.8135 OF 2017 (N)----------------------------------- Dated this the 10[th] day of March, 2017 J U D G M E N T Against Ext.P1 order of assessment for the assessment year2014-15, under the Income Tax Act, the petitioner had preferredExt.P2 appeal together with Ext.P3 stay petition before the 2[nd]respondent. The limited prayer of the petitioner is for a direction tothe 2[nd] respondent to consider and pass orders on Ext.P3 stay petition,expeditiously, after hearing the petitioner, and to keep in abeyancethe recovery proceedings, pursuant to Ext.P1, till then. 2. I have heard the learned counsel appearing for the petitionerand also the learned Government Pleader appearing for therespondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar, I dispose the writ petitionwith the following directions: 1. The 2[nd] respondent shall consider and pass orderson Ext.P3 stay petition within a period of one monthfrom the date of receipt of a copy of this judgment,after hearing the petitioner. 2. I make it clear that, till such time are orders arepassed by the 2[nd] respondent, as directed, andcommunicated to the petitioner, further proceedingsfor recovery of amounts confirmed against thepetitioner by Ext.P1 order of assessment, shall be keptin abeyance. 3. The petitioner shall produce a copy of the writpetition along with a copy of this judgment, before the2[nd] respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE