Kerala High Court
M/S. Essen Trading Company vs Union Of India
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 8TH DAY OF FEBRUARY 2013/19TH MAGHA 1934
WP(C).No. 3877 of 2013 (H)
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PETITIONER(S):
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M/S. ESSEN TRADING COMPANY,
PALLISSERY, ANNAMANADA.P.O., THRISSUR-680 741,
REPRESENTED BY ITS PARTNER MR.E.N.GOPAKUMAR.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.P.BENNY THOMAS
SRI.K.JOHN MATHAI
SMT.PREETHA S.NAIR
RESPONDENT(S):
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1. UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 004.
2. COMMISSIONER OF INCOME TAX (APPEALS),
6TH FLOOR, KERA BHAVAN, S R V H S ROAD,
KOCHI-682 011.
3. DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 1, ERNAKULAM, KOCHI-682 018.
BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-02-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C)NO.3877/2013
APPENDIX
PETITIONER(S) EXHIBITS
P1- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P2- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P3- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P4- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P5- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P6- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED
30.12.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.
P7- TRUE COPY OF THE APPEAL FOR THE YEAR 2005-06 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P8- TRUE COPY OF THE APPEAL FOR THE YEAR 2006-07 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P9- TRUE COPY OF THE APPEAL FOR THE YEAR 2007-08 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P10- TRUE COPY OF THE APPEAL FOR THE YEAR 2008-09 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P11- TRUE COPY OF THE APPEAL FOR THE YEAR 2009-10 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P12- TRUE COPY OF THE APPEAL FOR THE YEAR 2010-11 DATED 27.01.2012 FILED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
P13- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 30.01.2012.
P14- TRUE COPY OF THE STAY PETITION DATED 09.01.2013 FILED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT.
P15- TRUE COPY OF THE STATEMENT SHOWING PARTICULARS OF CHEQUES
PAYABLE EVERY MONTH TOWARDS PAYMENT OF TAX ARREARS.
sts 2/-
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WP(C)NO.3877/2013
P16- TRUE COPY OF THE STAY PETITION FOR THE 2005-06 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P17- TRUE COPY OF THE STAY PETITION FOR THE 2006-07 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P18- TRUE COPY OF THE STAY PETITION FOR THE 2007-08 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P19- TRUE COPY OF THE STAY PETITION FOR THE 2008-09 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P20- TRUE COPY OF THE STAY PETITION FOR THE 2009-10 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P21- TRUE COPY OF THE STAY PETITION FOR THE 2010-11 DATED 07.02.2013 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
RESPONDENTS' EXHIBITS : NIL
/TRUE COPY/
P.A.TO.JUDGE
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P.R.RAMACHANDRA MENON, J.
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W.P.(c) No.3877 OF 2013
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Dated this the 8th day of February, 2013
JUDGMENT
Exts.P1 to P6 assessment orders in respect of the assessment years 2005-06 to 2010-11 are pending consideration before the second respondent by way of appeals preferred as Exts.P7 to P12. The petitioner has preferred Exts.P13 and P14 applications for stay before the 3rd respondent. The petitioner has also preferred Exts.P16 to P21 petitions for stay before the second respondent. The learned counsel for the petitioner submits that the petitioner will be satisfied if a direction is given to the second respondent to consider and pass appropriate orders on Exts.P16 to P21 petitions for stay within a reasonable time and to intercept the coercive proceedings in the meantime.
2. Heard the learned Standing Counsel appearing for the respondents as well.
3. Considering the facts and circumstances, there will be a W.P.(C)No.3877/13 2 direction to the second respondent to consider and pass appropriate orders on Exts.P16 to P21 interlocutory applications for stay in accordance with law at the earliest, at any rate within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings if any shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the second respondent for further steps.
P.R.RAMACHANDRA MENON JUDGE sv.
W.P.(C)No.3877/13 2