M/S. Sfo Technologies Private Limited vs Assistant Commissioner Income Tax on 18 December, 2018

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Kerala High Court

M/S. Sfo Technologies Private Limited vs Assistant Commissioner Income Tax on 18 December, 2018

Bench: Dama Seshadri Naidu

         IN THE HIGH COURT OF KERALA AT ERNAKULAM

                         PRESENT

     THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

TUESDAY ,THE 18TH DAY OF DECEMBER 2018 / 27TH AGRAHAYANA,
                           1940

                 WP(C).No. 41112 of 2018


PETITIONER/S:

           M/S. SFO TECHNOLOGIES PRIVATE LIMITED
           PLOT NO. 37, COCHIN SPECIAL ECONOMIC ZONE,
           KAKKANAD, COCHIN 682 037 REPRESENTED BY
           COMPANY SECRETARY K PADMANABHAN.

           BY ADVS.
           SRI.ANIL D. NAIR
           SHRI.GOKULRAJ L.
           SMT. ARYA ANIL
           SMT. NILOOFAR O. NIZAM
           SRI.SREEJITH R.NAIR



RESPONDENT/S:

     1     ASSISTANT COMMISSIONER INCOME TAX
           CORPORATE CIRCLE 2 (1),KOCHI 682018

     2     COMMISSIONER OF INCOME TAX (APPEALS) -II
           KOCHI 682 018



OTHER PRESENT:
            SRI JOSE JOSEPH, SC


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18.12.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                  -2-
W.P.(C). No. 41112 of 2018




                             JUDGMENT

The petitioner, an assessee had its assessment completed for 201-15. Later the petitioner claims to have filed a statutory appeal, besides an application under Section 220(6) of the Income Tax Act. Now it apprehends that before the appeal could be take up, the Assistant Commissioner will initiate coercive steps to recover the tax dues.

2. In response to the submissions made by the petitioner's counsel, the learned Standing Counsel informs the Court that as the appeal is pending before the second respondent, the petitioner seems to have filed an application under Section 220(6) before the Assistant Commissioner. According to him, that authority will consider the petitioner's Ext.P3 application, expeditiously. So be it.

3. Needless to observe that, before the Assistant Commissioner will considers the petitioner's Ext.P3 application, -3- W.P.(C). No. 41112 of 2018 he will defer all coercive steps.

Accordingly, the writ petition stands disposed of.

Sd/-

DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-15 DATED 31- 12-2016 PASSED BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY THE APPEAL DATED 04-02-2017 FILED AND PENDING BEFORE THE SECOND RESPONDENT EXHIBIT P3 TRUE COPY OF THE APPLICATION UNDER SECTION 220(6) FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

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Kerala High Court