Kerala High Court
M/S.Sfo Technologies Digital Pvt. Ltd vs The Deputy Commissioner Of Income Tax on 25 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. 14011 of 2013 (B)
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PETITIONER(S):
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M/S.SFO TECHNOLOGIES DIGITAL PVT. LTD
(NOW MERGED WITH SFO TECHNOLOGIES PVT. LTD) PLOT NO.36
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):
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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
BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.
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. 14011 of 2013 (B)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 25/3/2013 ALONG
WITH DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT.
EXT.P2: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 18/04/2013
FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P2(A): TRUE COPY OF STAY PETITION DATED 18/04/2013 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P3: TRUE COPY OF 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 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.
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W.P (C) No.14011 of 2013
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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.