Wp(C)/9026/2008 Of Kerala Infrastructure Investments Fund B v. Deputy Commissioner Of Income Tax(Aud It

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 18TH MARCH 2008 / 28TH PHALGUNA 1929 W.P(C).No. 9026 of 2008(Y) ------------------------------------- PETITIONER: ------------------ KERALA INFRASTRUCTURE INVESTMENTS FUND BOARD, ROOM NO.420, MAIN BLOCK, FIRST FLOOR, GOVERNMENT SECRETARIAT BUILDING, TRIVANDRUM-695 001, REP. BY ITS FUND MANAGER, MR.ASHWINI KUMAR RAI, I.A.S. BY ADV. SRI.K. ANAND (A.201) SMT.LATHA KRISHNAN RESPONDENTS: --------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX (AUDIT), CIRCLE-1(2), AAYAKAR BHAVAN, TRIVANDRUM-3. 2. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-II, AAYAKAR BHAVAN, TRIVANDRUM-3. 3. THE MANAGER, HDFC BANK LIMITED, VAZHUTHACAUD, TRIVANDRUM-14. 4. THE DISTRICT TREASURY OFFICER, DISTRICT TREASURY, TRIVANDRUM-695 001. BY GOVT. PLEADER, SRI. C.K. GOVINDAN ADV. SRI. GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = =W.P.(C) No. 9026 OF 2008 - Y= = = = = = = = = = = = = = Dated this the 18[th ] March, 2008 J U D G M E N T Ext. P1 series are assessment orders for the years 2000-01 to2003-04 against which Ext. P4 series of appeals were filed.Similarly against Ext. P2 order of assessment for 2004-05, Ext. P3appeal was filed. Ext.P4 series of appeals were disposed of infavour of the petitioner and against which the Revenue has takenthe matter before the Tribunal which is pending. In the meantime,Exts.P6 & P7 recovery notices were issued and that led the petitionerto file this writ petition. Petitioner also refers to Ext. P5, anapplication made by the petitioner under Section 220(6) of theIncome Tax Act requesting not to treat the petitioner as an assesseein default. 2. From the facts as stated, it is obvious that as at present the matter is governed by the appellate order passed by theCommissioner of Income Tax (Appeals) in favour of the petitioneragainst which appeal filed by the Revenue before the Tribunal are - 2 - pending. In view of this, Exts. P6 and P7 cannot be sustained at thisstage. 3.Therefore, Exts. P6 and P7 will stand quashed. However,I clarify that depending upon the outcome of the appeals against theorders of the Commissioner (Appeals) that are pending, it will beopen to the respondents to initiate appropriate action as they deemfit at the appropriate stage. With these directions, the writ petition is disposed of. jan/- ANTONY DOMINICJUDGE