Kerala High Court
M/S. Hillwood Furniture Pvt.Ltd vs Income Tax Officer (Tds) on 11 April, 2017
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 11TH DAY OF APRIL 2017/21ST CHAITHRA, 1939
WP(C).No. 12832 of 2017 (D)
----------------------------
PETITIONER(S):
-------------
M/S. HILLWOOD FURNITURE PVT.LTD:
NH 17: CHUNDAM:FEROKE:CALICUT:BY V.SHERIFF:
MANAGING DIRECTOR
BY ADVS.SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
--------------
1. INCOME TAX OFFICER (TDS),
AAYAKAR BHAVAN, MANANCHIRA,
CALICUT 673 002
2. INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, KAKKANAD, COCHIN-682 021
BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 11-04-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
SKG
WP(C).No. 12832 of 2017 (D)
----------------------------
APPENDIX
PETITIONER(S)' EXHIBITS
-----------------------
P1 PHOTOCOPY OF ORDER U/S 206C FOR 2009.10
P2 PHOTOCOPY OF ORDER U/S 206C FOR 2010.11
P3 PHOTOCOPY OF ORDER U/S 206C FOR 2011.12
P4 PHOTOCOPY OF ORDER U/S 206C FOR 2012.13
P5 PHOTOCOPY OF ORDER U/S 206C FOR 2013.14
P6 PHOTOCOPY OF ORDER U/S 206C FOR 2014.15
P7 PHOTOCOPY OF COMMON ORDER IN APPEALS AGAINST EXTS.P1 TO P6
ORDERS
P8 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND
RESPONDENT
P9 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND
RESPONDENT
P10 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND
RESPONDENT
P11 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P4 BEFORE SECOND
RESPONDENT
P12 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P5 BEFORE SECOND
RESPONDENT
P13 PHOTOCOPY OF APPEAL FILED AGAINST EXT.P6 BEFORE SECOND
RESPONDENT
P14 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P8 APPEAL
P15 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P9 APPEAL
P16 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P10 APPEAL
P17 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P11 APPEAL
SKG
WP(C).No. 12832 of 2017 (D)
----------------------------
P18 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P12 APPEAL
P19 PHOTOCOPY OF STAY PETITION FILED ALONG WITH EXT.P13 APPEAL
P20 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2009.10
P21 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2010.11
P22 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2011.12
P23 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2012.13
P24 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2013.14
P25 PHOTOCOPY OF REVISED ORDERS GIVING EFFECT TO APPELLATE
ORDER FOR 2014.15
RESPONDENT(S)' EXHIBITS
----------------------- NIL
/TRUE COPY/
P.S.TO JUDGE
SKG
K. VINOD CHANDRAN, J.
------------------------------------------
W.P.(C) No. 12832 of 2017 (D)
------------------------------------------
Dated: 11th April, 2017
J U D G M E N T
The petitioner preferred Exts.P8 to P13 appeals and Exts.P14 to P19 stay petitions under the Income Tax Act, 1961 ('I.T Act' for short) against Exts.P1 to P6 assessment orders and the first appellate order before the 2nd respondent. The grievance of the petitioner is that even before the stay petitions have been considered by the 2nd respondent, the recovery proceedings have been initiated under the Kerala Revenue Recovery Act, 1968.
2. In the above circumstance, there shall be a direction to the 2nd respondent to consider and pass orders on Exts.P14 to P19 stay petitions, within a period of two months from the date of receipt of the certified W.P.(C) No. 12832/2017 -2- copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the further steps thereafter.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, JUDGE jjj 11/4/17