Wp(C)/8660/2019 Of Bhaasuram Resorts Private Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No. 8660 of 2019 PETITIONER: BHAASURAM RESORTS PRIVATE LIMITED,BHASSURAM, ARUMANOOR, POOVAR, TRIVANDRUM – 695 525, REPRESENTED BY ITS DIRECTOR JAYALEKSHMI SURESH BABU SANDHYA RANI. BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJA RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1(1), AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR.P.O, THIRUVANANTHAPURAM – 695 003. 2COMMISSIONER OF INCOME TAX(APPEALS),AAYAKAR BHAWAN, KAWDIAR.P.O, TRIVANDRUM – 695 003.3THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAWAN, KAWDIAR,TRIVANDRUM – 695 003. ADV. CHRISTOPHER ABRAHAM SC ITADV. MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The Petitioner, as against Exts.P1 and P2assessment orders under the Income Tax Act, 1961preferred Exts.P3 and P4 appeals before the 2[nd]respondent. The Petitioner also filed Exts.P5and P6 applications for stay. There shall be adirection to the 2[nd] respondent to dispose thestay applications within a period of two months.Till then, recovery proceedings pursuant to theimpugned orders in the appeals shall bedeferred. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE YKB WP(C)No8660/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 PASSED UNDER SECTION 143(3)R.W.S.263 OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2013-14.31.12.2018 PASSED UNDER SECTION 143(3)R.W.S.263 OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2013-14. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 PASSED U/S 143(3)R.WS 147 OF THEACT BY THE 1ST RESPONDENT FOR THE AY 2016-1731.12.2018 PASSED U/S 143(3)R.WS 147 OF THEACT BY THE 1ST RESPONDENT FOR THE AY 2016-17 EXHIBIT P3TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BEFORE THE2ND RESPONDENT FOR THE AY 2016-17WITH THE GROUNDS OF APPEAL FILED BEFORE THE2ND RESPONDENT FOR THE AY 2016-17 EXHIBIT P4TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BEFORE THE2ND RESPONDENT FOR THE AY 2013-14WITH THE GROUNDS OF APPEAL FILED BEFORE THE2ND RESPONDENT FOR THE AY 2013-14 EXHIBIT P5TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14.PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2013-14. EXHIBIT P6TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2016-17.PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2016-17. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// YKB PA TO JUDGE