Wp(C)/9861/2018 Of Rahna Homes And Developers Pvt. Ltd v. The Assessing Officer, Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF MARCH 2018 / 1ST CHAITHRA, 1940 WP(C).No. 9861 of 2018 -------------------- PETITIONER(S) RAHNA HOMES AND DEVELOPERS PVT. LTD., DOOR NO. XIII/69C, "THE GREENS", PERAMANGALAM, THRISSUR-680 545, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. SAKKER HUSSAIN. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SMT.MARY JOSSY RESPONDENT(S): 1. THE ASSESSING OFFICER, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THRISSUR-680 001. CENTRAL CIRCLE, THRISSUR-680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM-682 018. 3. THE PRINCIPLE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOCHI-682 018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2010-11. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2011-12.EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2012-13.EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2013-14.EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2014-15.EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2015-16.EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 FOR THE A.Y. 2016-17.EXHIBIT P8 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11.EXHIBIT P9 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2011-12.EXHIBIT P10 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2012-13.EXHIBIT P11 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2013-14.EXHIBIT P12 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2014-15.EXHIBIT P13 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2015-16.EXHIBIT P14 TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2016-17.EXHIBIT P15 TRUE COPY OF STAY PETITION FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR A.Y. 2010-11 TO 2016-17. EXHIBIT P16 TRUE COPY OF THE ORDER DATED 22.2.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P17 TRUE COPY OF THE RECTIFICATION PETITION DATED 5.3.2018 FILED BY THE PETITIONER TO THE 1ST RESPONDENT. RESPONDENT(S)'EXHIBITS: NIL \\TRUE COPY\\ PA TO JUDGE DXY A. MUHAMED MUSTAQUE, J------------------------------------------- W.P.(C)No. 9861 of 2018 ------------------------------------------------------ Dated this the 22[nd] day of March, 2018 J U D G M E N T The petitioner, impugning an order passed, based on a search assessment, approached the 2[nd] respondent in appeal. Infact, the petitioner also moved a stay application before theassessing authority. The assessing authority granted stay oncondition of payment of 10% of the demand. The petitionerchallenges this order in this writ petition. 2.The petitioner seeks a direction to the appellateauthority to dispose the stay application and to suspend theentire proceedings of recovery, till disposal of the stayapplication. This court finds no infirmity in the order nowpassed by the assessing authority. No doubt, the appellateauthority need not be influenced by such an order passed, whileconsidering the stay application. J U D G M E N T The petitioner, impugning an order passed, based on a search assessment, approached the 2[nd] respondent in appeal. Infact, the petitioner also moved a stay application before theassessing authority. The assessing authority granted stay oncondition of payment of 10% of the demand. The petitionerchallenges this order in this writ petition. 2.The petitioner seeks a direction to the appellateauthority to dispose the stay application and to suspend theentire proceedings of recovery, till disposal of the stayapplication. This court finds no infirmity in the order nowpassed by the assessing authority. No doubt, the appellateauthority need not be influenced by such an order passed, whileconsidering the stay application. The petitioner seeks a direction to the appellate 3.Taking note of the above fact, this Court is of the view that the petitioner shall appear before the 2[nd] respondent at11 a.m on 26.03.2018. The appellate authority may passappropriate orders on the stay application, after hearing thepetitioner on that day. The Writ Petition is disposed of accordingly. Sd/- A. MUHAMED MUSTAQUE, JUDGE \\True Copy\\ PA to Judge Dxy