M/S. THOMSON GRANITES PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF MARCH 2017/19TH PHALGUNA, 1938 WP(C).No. 8135 of 2017 (N) --------------------------- PETITIONER(S): ------------- M/S. THOMSON GRANITES PVT LTD., X/616, KOMBODINJAMAKKAL, THAZHEKKAD, THRISSUR - 680697, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.P.T.JOHNSON

BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), THRISSUR - 680001. 2. THE COMMISSIONER OF IN COME TAX (APPEALS) AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680001.

BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: bp

WP(C).No. 8135 of 2017 (N) APPENDIX PETITIONER'S EXHIBITS : P1: COPY OF THE ASSESSMENT ORDER DT 23/12/2016 ALONG WITH DEMAND NOTICE PASSED BY THE R1. P2: COPY OF MEMORANDUM OF APPEAL DT 12/1/2017 SUBMITTED BY THE PETITIONER BEFORE THE R2. P3: COPY OF STAY PETITION DT 22/2/2017 SUBMITTED BY THE PETITIONER BEFORE THE R1, P4: COPY OF APPLICATION DT 9/2/2017 FILED U/S 220(6) BY THE PETITIONER BEFORE THE R1. P5: COPY OF THE CIRCULAR F. NO.404/20/2009-ITCC DT 1/12/2009 ISSUED BY CENTRAL BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE bp

A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.8135 OF 2017 (N) ----------------------------------- Dated this the 10th day of March, 2017 J U D G M E N T Against Ext.P1 order of assessment for the assessment year 2014-15, under the Income Tax Act, the petitioner had preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. The limited prayer of the petitioner is for a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, expeditiously, after hearing the petitioner, and to keep in abeyance the recovery proceedings, pursuant to Ext.P1, till then. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

W.P.(C).No.8135/2017 2 1. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. I make it clear that, till such time are orders are passed by the 2nd respondent, as directed, and communicated to the petitioner, further proceedings for recovery of amounts confirmed against the petitioner by Ext.P1 order of assessment, shall be kept in abeyance. 3. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/10/3/17