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Kerala High Court

Unknown vs By Advs.Sri.P.Raghunath

Author: P.B.Suresh Kumar

Bench: P.B.Suresh Kumar

        

 
IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                      PRESENT:

                   THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR

             WEDNESDAY, THE 20TH DAY OF JUNE 2018 / 30TH JYAISHTA, 1940

                                WP(C).No. 20236 of 2018




PETITIONER(S)


     HILLWOOD FURNITURE (PVT) LTD.
     CHUNGAM, FEROKE, CALICUT-673 631,
     BY V.SHAREEF, MANAGING DIRECTOR.


     BY ADVS.SRI.P.RAGHUNATH
             SRI.PREMJIT NAGENDRAN




RESPONDENT(S):

1.   INCOME TAX OFFICER,
     WARD TDS, AAYAKAR BHAVAN, CALICUT-673 001.

2.   TAX RECOVERY OFFICER (TDS)
     CR BUILDING, IS PRESS ROAD, KOCHI-682018.

        R BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 20236 of 2018 (D)

                                         APPENDIX

PETITIONER(S)' EXHIBITS

EXHIBIT P1 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2009-10.

EXHIBIT P2 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2010-11.

EXHIBIT P3 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2011-12.

EXHIBIT P4 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2012-13.

EXHIBIT P5 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2013-14.

EXHIBIT P6 :     COPY OF ORDER DATED 19-1-2018 U/S 206C OF IT ACT
                 FOR 2014-15.

EXHIBIT P7 :     COPY OF APPLICATION U/S 154 FOR 2009-10.

EXHIBIT P8 :     COPY OF APPLICATION U/S 154 FOR 2010-11.

EXHIBIT P9 :     COPY OF APPLICATION U/S 154 FOR 2011-12.

EXHIBIT P10 :    COPY OF APPLICATION U/S 154 FOR 2012-13.

EXHIBIT P11 :    COPY OF APPLICATION U/S 154 FOR 2013-14.

EXHIBIT P12 :    COPY OF APPLICATION U/S 154 FOR 2014-15.

EXHIBIT P13 :    COPY OF NOTICE IN ITCP 1 OF 2009-10.

EXHIBIT P14 :    COPY OF NOTICE IN ITCP 1 OF 2010-11.

EXHIBIT P15 :    COPY OF NOTICE IN ITCP 1 OF 2011-12.

EXHIBIT P16 :    COPY OF NOTICE IN ITCP 1 OF 2012-13.

EXHIBIT P17 :    COPY OF NOTICE IN ITCP 1 OF 2013-14.

EXHIBIT P18 :    COPY OF NOTICE IN ITCP 1 OF 2014-15.


RESPONDENT'S EXHIBITS         :    NIL




                                                                 //TRUE COPY//

                                                                      SD/-

                                                                 P.A. TO JUDGE
SKS

                   P.B.SURESH KUMAR, J.
                   ===============
                 W.P.(C.) No. 20236 of 2018
      --------------------------------------------------
           Dated this the 20th day of June, 2018


                           JUDGMENT

Exts.P7 to P12 are applications preferred by the petitioner invoking Section 154 of the Income Tax Act (the Act) for rectification of Exts.P1 to P6 assessment orders issued under Section 206C of the Act. The grievance of the petitioner in the writ petition concerns the delay on the part of the first respondent in taking a decision on the said applications. The petitioner, therefore, seeks appropriate directions in this regard.

2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the Revenue.

3. Having regard to the facts and circumstances of this case, I deem it appropriate to W.P.(C).No.20236 of 2018 : 2 : dispose of the writ petition directing the first respondent to take a decision on Exts.P7 to P12 applications with notice to the petitioner, within six weeks from the date of receipt of a copy of this judgment. Ordered accordingly. Needless to say that till orders are passed as directed above, further proceedings for the realisation of the amounts covered by Exts.P1 to P6 assessment orders shall be deferred.

Sd/-

P.B. SURESH KUMAR, JUDGE SKS