Kerala High Court
M/S. Ispg Tenchologies India Pvt.Ltd vs The Income Tax Officer on 31 January, 2014
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
FRIDAY, THE 28TH DAY OF MARCH 2014/7TH CHAITHRA, 1936
WP(C).No. 9190 of 2014 (W)
---------------------------
PETITIONER :
---------------------
M/S. ISPG TENCHOLOGIES INDIA PVT.LTD.,
28/118A, PARAPPILLIL LANE
PANAMPILLY NAGAR, KOCHI - 682 036
REPRESENTED BY ITS DIRECTOR
DHANYA K.G.
BY ADV. SRI.K.J.ABRAHAM
RESPONDENT(S) :
----------------------------
1. THE INCOME TAX OFFICER
WARD - 1 (1), O/O. ADDL. COMMISSIONER OF INCOME TAX
4TH FLOOR, CENTRAL REVENUE BUILDING - I
I.S. PRESS ROAD, KOCHI - 682 018.
2. THE COMMISSIONER OF INCOME TAX (APPEALS) - II
OPP. SRV HIGH SCHOOL
ERNAKULAM, COCHIN -16.
R1 & R2 BY SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 28-03-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Mn
...2/-
WP(C).No. 9190 of 2014 (W)
APPENDIX
PETITIONER'S EXHIBITS :
EXT.P1 : COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER FOR THE
ASSESSMENT YEAR 2011-12 DATED 31.1.2014.
EXT.P2 COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED
10.3.2014.
EXT.P3 COPY OF THE STAY PETITION DATED 10.3.2014.
EXT.P4 COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 24.3.2014.
EXT.P4(a) COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT FOR THE
YEAR 2012-13.
EXT.P4(b) COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT FOR THE
YEAR 2013-14.
EXT.P5 COPY OF PROCEEDINGS NO. AABC19559A/W-1(1)/KOCHI/STAY/2013-14
DATED 25.3.2014.
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY//
P.A. TO JUDGE
Mn
P.R. RAMACHANDRA MENON, J.
========================
W.P.(C). No. 9190 of 2014
--------------------------------------------
Dated this the 28th day of March, 2014
JUDGMENT
Being aggrieved of Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Ext.P5, which hence is sought to be intercepted by this Court.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P5 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE.
kp/
-