Kerala High Court
Roads & Bridges Development ... vs Assistant Commissioner Of Income Tax ... on 22 April, 2008
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
MONDAY, THE 1ST DAY OF SEPTEMBER 2014/10TH BHADRA, 1936
WP(C).No. 21090 of 2014 (I)
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PETITIONER:
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ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA LTD.
REPRESENTED BY GENERAL MANAGER, 2ND FLOOR
PREETHI BUILDING, M.V.ROAD, PALARIVATTOM
ERNAKULAM-682025.
BY ADV. SRI.M.VIJAYA KUMAR, SC, RBDCK
RESPONDENTS:
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1. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)
C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018.
2. JOINT COMMISIONER OF INCOME TAX (TDS)
C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018.
3. COMMISSIONER OF INCOME TAX (APPEALS)
KOCHI-682018.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 01-09-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C).No. 21090 of 2014 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1- TRUE COPY OF THE ORDER DATED 22-4-2008.
EXHIBIT P2- TRUE COPY OF THE ORDER DATED 12-2-2009.
EXHIBIT P3- TRUE COPY OF THE APPEAL BEFORE COMMISSIONER OF
INCOME TAX (APPEALS) COCHIN U/S. 246 A(1)(M) DATED 16-3-2009.
EXHIBIT P4- TRUE COPY OF THE NOTICE NO. F.NO.ACIT-TDS/CHN/2011-
12/221 DATED 2-11-2011.
//True Copy//
P.A. To Judge
K.VINOD CHANDRAN, J
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W.P.(C).No. 21090 of 2014
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Dated 1st September, 2014
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JUDGMENT
Ext.P2 is the penalty order passed by the 2nd respondent under Section 221 of the Income Tax Act, against which the petitioner has filed Ext.P3 appeal, which is stated to be pending before the 3rd respondent. In the meanwhile, Ext.P4 demand notice has been issued. It is in this context, the writ petition has been filed.
2. In the above circumstances, it is deemed fit that 3rd respondent be directed to dispose of Ext.P3 appeal within a period of one month from today. It is also directed that in the meanwhile, coercive proceedings pursuant to Ext.P4 shall be kept in abeyance and the orders passed on Ext.P3 shall determine the matter, thereafter.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN Judge Mrcs //True Copy//