Kerala High Court
M/S.Mangala Marine Exim India Private ... vs The Union Of India on 28 March, 2014
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 10TH DAY OF JUNE 2014/20TH JYAISHTA, 1936
WP(C).No. 14594 of 2014 (Y)
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PETITIONER(S):
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M/S.MANGALA MARINE EXIM INDIA PRIVATE LIMITED,
BHAT MEMORIAL BUILDING,
THOPPUMPADY, KOCHI -682 005.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.P.BENNY THOMAS
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.RAJA KANNAN
RESPONDENT(S):
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1. THE UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANACE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI - 110 001.
2. THE DEPUTY COMMISSIONER OF INCOME - TAX,
CIRCLE-1(2),
KOCHI - 682 018.
3. THE COMMISSIONER OF INCOME - TAX (APPEALS) II,
SAN JUAN TOWERS,
KOCHI - 682 018.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs/
WP(C).No. 14594 of 2014 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS :
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EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2014 PASSED BY
THE 2ND RESPONDENT FOR THE AY 2011-12.
EXHIBIT P2 : TRUE COPY OF HTE APPEAL DATED 30.04.2014 FILED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT (WITHOUT ANNEXURES).
EXHIBIT P3 : TRUE COPY OF THE STAY APPLICATION DATED 30.04.2014, FILED ALONG
WITH EXHIBIT P2 APPEAL.
RESPONDENT(S)' EXHIBITS:
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NIL.
/true copy/
P.A.TO JUDGE
rvs/
K.VINOD CHANDRAN, J
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W.P.(C).No. 14594 of 2014
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Dated 10th June, 2014
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JUDGMENT
Ext.P1 is the assessment order passed against the petitioner for the year 2011-12 against which the petitioner filed Ext.P2 appeal and Ext.P3 stay petition. During the pendency of appeal and stay petition before the 3rd respondent, coercive steps have been initiated against the petitioner. It is in this context, the writ petition is filed.
2. In the above circumstances, it is directed that the 3rd respondent shall consider Ext.P3 stay petition within a period of one month from today and in the meanwhile, coercive proceedings initiated shall be kept in abeyance until such orders WP(C).14594/14 2 are passed, which orders shall determine the matter thereafter.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//