Wp(C)/8447/2011 Of M/S.trivandrum Development Authority v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH MARCH 2011 / 27TH PHALGUNA 1932 WP(C).No. 8447 of 2011(E) ------------------------- PETITIONER(S): ------------------------ M/S.TRIVANDRUM DEVELOPMENT AUTHORITY, JAYA MANSION, VAZHUTHACAUD, THIRUVANANTHAPURAM, REPRESENTED BY SRI.DILEEP KUMAR, SECRETARY. BY ADV. SRI.T.M.SREEDHARAN 9MT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): ---------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. 3. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695 003. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J.================ W.P.(C) NO. 8447 OF 2011 ===================== Dated this the 18[th] day of March, 2011 J U D G M E N T Heard the learned counsel for the petitioner and also thelearned standing counsel appearing for the respondents. 2.Aggrieved by Exts.P2, P3 an P4 assessment orders forthe years 2005-06, 2006-07 and 2008-09, petitioner has filedExts.P5, P6 and P7 appeals, which are pending before the 2[nd]respondent. Along with the appeals, petitioner has also filedExts.P5(a), P6(a) and P7(a) stay petitions, which are also pending.During the pendency of the appeals and the stay petitions,penalty notice under Section 221(1) of the Income Tax Act hasbeen issued, a copy of which is Ext.P8. It is at that stage, the writpetition is filed. 3.Admittedly appeals and stay petitions are pending.Therefore, the penalty notice issued is premature. Therefore, Idirect that, the 2[nd] respondent will consider Exts.P5(a), P6(a) andP7(a) stay petitions filed with notice to the petitioner and passorders thereon as expeditiously as possible, at any rate within 4weeks of production of a copy of this judgment along with a copy :2 : of this writ petition. It is directed that, until then, recoveryproceedings pursuant to Ext.P8 will stand stayed. 4.Petitioner to produce a copy of this judgment alongwith a copy of this writ petition before the 2[nd] respondent forcompliance. Writ petition is disposed of as above. Rp ANTONY DOMINIC, JUDGE