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Kerala High Court

M/S Sfo Technologies Pvt. Ltd vs The Deputy Commissioner Of Income Tax on 26 March, 2013

Author: V.Chitambaresh

Bench: V.Chitambaresh

       

  

  

 
 
                     IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT:

                   THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

             TUESDAY, THE 4TH DAY OF JUNE 2013/14TH JYAISHTA 1935

                             WP(C).No. 14044 of 2013 (E)
                               ----------------------------

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

         M/S SFO TECHNOLOGIES PVT. LTD.
         PLOT NO.2, COCHIN SPECIAL ECONOMIC ZONE
         KAKKANAD, KOCHI-682 037 REPRESENTED BY ITS COMPANY SECRETARY
          SHRI.K.PADMANABHAN

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

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

       1. THE DEPUTY COMMISSIONER OF INCOME TAX
          CIRCLE 4(1), RANGE-4, C.R.BUILDING
          I.S.PRESS ROAD KOCHI-682 018.

       2. THE COMMISSIONER OF INCOME TAX (APPEALS) - II
          7TH FLOOR, KERA BHAVAN, SRVHS ROAD
          COCHIN-682 011.

         R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX

         THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
     04-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

                             WP(C).No. 14044 of 2013 (E)
                              ----------------------------

                                      APPENDIX

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

EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 26-3-2013 ALONG WITH
               DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT

EXT.P2 - TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18-4-2013 FILED BY
               THE PETITIONER BEFORE THE 2ND RESPONDENT

EXT.P2(A) - TRUE COPY OF THE STAY PETITION DATED 18-4-2013 FILED BY THE
               PETITIONER BEFORE THE 2ND RESPONDENT

EXT.P3 - TRUE COPY OF THE PETITION U/S.220(6) OF THE INCOME TAX ACT, 1961
               DATED 18-4-2013 SUBMITTED BY THE PETITIONER BEFORE THE FIRST
               RESPONDENT

EXT.P4 - TRUE COPY OF THE ORDER DATED 8-5-2013 PASSED BY THE FIRST
               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.




                                   //TRUE COPY//




                                           P.S. TO JUDGE.



                      V.CHITAMBARESH, J.
                       -------------------------------
                   W.P (C) No.14044 of 2013
                       -------------------------------
              Dated this the 4th day of June, 2013


                         J U D G M E N T

The petitioner has filed Ext.P2 appeal accompanied by Ext.P2(a) petition for stay against Ext.P1 order of assessment under the Income Tax Act, 1961. The petitioner is aggrieved by the coercive proceedings proposed to be initiated for recovery of the disputed tax pending appeal.

2. I direct the second respondent to dispose of Ext.P2

(a) petition for stay with notice to the petitioner within a period of one month from the date of receipt of a copy of this judgment. The coercive proceedings for recovery of the disputed tax shall be put on hold till orders are passed on Ext.P2(a) petition for stay 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.

nj.