M/S.Nest Information Technologies ... vs The Assistant Commissioner Of Income ...

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Kerala High Court

M/S.Nest Information Technologies ... vs The Assistant Commissioner Of Income ...

Bench: V.Chitambaresh

       

  

  

 
 
            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                       PRESENT:

           THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

     WEDNESDAY, THE 5TH DAY OF JUNE 2013/15TH JYAISHTA 1935

                 WP(C).No. 14160 of 2013 (T)
                 ----------------------------

PETITIONER(S):
--------------

       M/S.NEST INFORMATION TECHNOLOGIES PVT. LTD
       PLOT. NO. 43A, COCHIN SPECIAL ECONOMIC ZONE KAKKANAD
       KOCHI-682037, REPREESENTED BY ITS MANAGING DIRECTOR
       MR. N. JEHANGIR.

       BY ADVS.SRI.T.M.SREEDHARAN (SR.)
                        SRI.V.P.NARAYANAN
                        SMT.BOBY M.SEKHAR

RESPONDENT(S):
--------------

          1. THE ASSISTANT COMMISSIONER OF INCOME TAX
       C.R. BUILDINGS,  I.S. PRESS ROAD
       CIRCLE 1(1) KOCHI-682018.

          2. THE COMMISSIONER OF INCOME TAX (APPEALS) II,
       7TH FLOOR, KERA BHAVAN, SRVHS ROAD
       COCHIN-682011.

          3. THE DEPUTY COMMISSIONER OF INCOME TAX
       C.R. BUILDINGS, I.S. PRESS ROAD, CIRCLE 4 (1)
       KOCHI-682018.


      BY SRI.P.PARAMESWARAN NAIR,ASG OF INDIA
       BY SRI. JOSE JOSEPH -SC

       THIS WRIT PETITION (CIVIL)  HAVING COME UP FOR ADMISSION ON
05-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

                 WP(C).No. 14160 of 2013 (T)
                 ----------------------------

                             APPENDIX

PETITIONER(S)' EXHIBITS:
-------------------------

EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 14-3-13 ALONG WITH
DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT.

EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18-4-13 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXT.P2A TRUE COPY OF STAY PETITION DATED 18-4-13 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.


EXT.P3 TRUE COPY OF PETITION U/S 220(6) OF THE INCOME TAX ACT, 1961
DATED 18-4-13 SUBMITTED BY THE PETITIONER BEFORE THE FIRST
RESPONDENT.

EXT.P4 TRUE COPY OF THE ORDER DATED 8-5-13 PASSED BY THE THIRD
RESPONDENT.

EXT.P5 TRUE COPY OF THE CIRCULAR F. NO. 404/10/2009-ITCC DATED
1-12-2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES.

RESPONDENT(S)' EXHIBITS:NIL
---------------------------



                       /TRUE COPY/
                                   P.S. TO JUDGE

cl



                          V. CHITAMBARESH, J.
                   .................................................
                      W.P.(C).NO.14160 OF 2013
                   ..................................................
                 Dated this the 5th day of June, 2013


                                 JUDGMENT

The petitioner has filed Ext.P2 appeal accompanied by Ext.P2(a) petition for stay against Ext.P1 order of assessment. The petitioner apprehends recovery proceedings even before the petition for stay is considered by the appellate authority.

2. I direct the second respondent to consider Ext.P2(a) petition for stay with notice to the petitioner within a period of one month. The coercive proceedings to recover the disputed tax shall be put on hold till orders are passed on Ext.P2(a) petition as directed above.

3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance.

The writ petition is disposed of.

V. CHITAMBARESH, JUDGE.

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