Kerala High Court
M/S.Cordiant Technologies Pvt.Ltd vs The Income Tax Officer on 30 November, 2011
Author: S. Siri Jagan
Bench: S.Siri Jagan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE S.SIRI JAGAN
FRIDAY, THE 30TH DAY OF MARCH 2012/10TH CHAITHRA 1934
WP(C).No. 8066 of 2012 (G)
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PETITIONER(S):
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M/S.CORDIANT TECHNOLOGIES PVT.LTD., AGED 48 YEARS
28/2816 D, INDIRA NAGAR, KADAVANTHRA
NEAR YMCA KOCHI-682020.
BY ADVS.SRI.ANIL D. NAIR
SRI.J.R.PREM NAVAZ
SMT.NIVEDITA A.KAMATH
RESPONDENT(S):
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1. THE INCOME TAX OFFICER, WARD-I(1)
KOCHI.682 001.
2. THE COMMISSIONER OF INCOME TAX(APPEALS)
ERNAKULAM.682 016.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
W.P.(C) NO.8066/2012
APPENDIX
PETITIONER(S) EXHIBITS
EXT.P1:-TRUE COPY OF THE ASSESSMENT ORDER DATED 30-11-2011 ISSUED TO THE
PETITIONER BY THE FIRST RESPONDENT.
EXT.P2:-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXT.P3:-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE
SECOND RESPONDENT.
RESPONDENTS' EXHIBITS
NIL
//TRUE COPY//
P.A. TO JUDGE
tss
S. SIRI JAGAN, J.
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W.P.(C)No.8066 of 2012
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Dated this the 30th day of March, 2012
J U D G M E N T
Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount.
2. I have heard the learned Government Pleader also.
3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions:
The 2nd respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance.
Sd/-
S. SIRI JAGAN
JUDGE
//True copy//
shg/ P.A. TO JUDGE