Wp(C)/8387/2017 Of M/S. Sri Srinivas Wheat Industries v. Income Tax Officer

PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 13TH DAY OF MARCH 2017/22ND PHALGUNA, 1938 WP(C).No. 8387 of 2017 (W) --------------------------- PETITIONER(S):------------- M/S. SRI SRINIVAS WHEAT INDUSTRIES PVT LTD., A-1, ATRIA APARTMENTS, OPPOSITE GURUDWARA TEMPLE, PERUMANOOR ROAD, THEVARA, COCHIN-682 015, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SHAJI BABY JOHN. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJARESPONDENT(S):-------------- 1. INCOME TAX OFFICER, CORP. WARD 2 (1), RANGE-2, KOCHI-682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, NEAR MANORAMA JUNCTION, COCHIN-682 036. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2016 PASSED BYTHE1ST RESPONDENT WITH THE DEMAND NOTICE1ST RESPONDENT WITH THE DEMAND NOTICE P2TRUE COPY OF THE PENALTY ORDER DATED 29.09.2016 PASSED UNDER SECTION 271(1) (C ) OF THE ACT BY THE 1ST RESPONDENTSECTION 271(1) (C ) OF THE ACT BY THE 1ST RESPONDENT P3TRUE COPY OF THE APPEAL FILED BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14THE 2ND RESPONDENT FOR THE AY 2013-14 P4TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER COMPANY BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14 RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY EL P.S. TO JUDGE K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P(C) No.8387 of 2017 W - - - - - - -- - - - - - - - - - - - - - - Dated this the 13[th] day of March, 2017 J U D G M E N T Exts.P2 is the penalty order passed against the petitioner for the assessment year 2013-14. Against this order,petitioner filed Ext.P3 appeal, which is accompanied byExts.P4 stay petition before the 2[nd] respondent. Appeal andstay petition are pending before the 2[nd] respondent. In themeanwhile, coercive proceedings have been initiated. It is inthis context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, consider anddispose of Ext.P4 stay application within a period of two months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matterthereafter. The writ petition is disposed of without anyobservation on merits and keeping in abeyance the recoverytill such time as the directions herein are complied with by the appellate authority, whose orders shall determine thefurther steps thereafter. jma //true copy// Sd/- K.VINOD CHANDRAN, Judge P.A to Judge