KERALA TRANSPORT COMPANY vs. THE COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 3RD DAY OF DECEMBER 2013/12TH AGRAHAYANA, 1935 WP(C).No. 29588 of 2013 (W) ---------------------------- PETITIONER(S): ----------------- KERALA TRANSPORT COMPANY YMCA ROAD, KOZHIKODE - 673 001. REPRESENTED BY MANAGING PARTNER P.V.CHANDRAN.

BY ADVS.SRI.P.BALAKRISHNAN (E) SRI.MOHAN PULIKKAL SRI.R.ANAS MUHAMMED SHAMNAD RESPONDENT(S): ------------------ 1. THE COMMISSIONER OF INCOME TAX SECOND FLOOR, C.R.BUILDING I.S.PRESS ROAD, KOCHI - 682 018. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), KOZHIKODE AAYAKAR BHAVAN (SOUTH BLOCK) MANANCHIRA, KOZHIKODE - 673 001. 3. THE TAX RECOVERY OFFICER AAYAKAR BHAVAN (SOUTH BLOCK) MANANCHIRA, KOZHIKODE - 673 001. 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - I AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001.

R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 29588 of 2013 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26-03-2013 FOR ASSESSMENT YEAR 2005-06 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 23-03-2013 FOR ASSESSMENT YEAR 2006-07 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 23-03-2013 FOR ASSESSMENT YEAR 2010-11 EXHIBIT P4 TRUE COPY OF INCOME TAX APPEAL BEFORE CIT(APPEALS) FOR ASSESSMENT YEAR 2005-06 EXHIBIT P5 TRUE COPY OF INCOME TAX APPEAL BEFORE CIT (APPEALS) FOR ASSESSMENT YEAR 2006-07 EXHIBIT P6 TRUE COPY OF INCOME TAX APPEAL BEFORE CIT (APPEALS) FOR ASSESSMENT YEAR 2010-11 EXHIBIT P7 TRUE COPY OF PETITION FOR STAY DATED 06-05-2013 FOR ASSESSMENT YEAR 2005-06 EXHIBIT P8 TRUE COPY OF PETITION FOR STAY DATED 06-05-2013 FOR ASSESSMENT YEAR 2006-07 EXHIBIT P9 TRUE COPY OF PETITION FOR STAY DATED 06-05-2013 FOR ASSESSMENT YEAR 2010-11 EXHIBIT P10 TRUE COPY OF NOTICE DATED 19-11-2013 ISSUED BY THE THIRD RESPONDENT EXHIBIT P11 TRUE COPY OF THE APPLICATION DATED 28-11-2013 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT RESPONDENT(S)' EXHIBITS : NIL. ---------------------------- //TRUE COPY// P.S. TO JUDGE.

V.CHITAMBARESH, J. ------------------------------- W.P (C) No.29588 of 2013 ------------------------------- Dated this the 3rd day of December, 2013 J U D G M E N T The petitioner has filed Exts.P4, P5 and P6 appeals against Exts.P1, P2 and P3 orders of assessment. The appeals are accompanied by Exts.P7, P8 and P9 petitions for stay of recovery of the disputed tax. The petitioner is aggrieved by Ext.P10 recovery notice served on it during the pendency of the appeals and the petitions for stay. 2. I direct the fourth respondent to consider Exts.P7, P8 and P9 petitions with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P10 notice shall be put on hold till orders are passed on Exts.P7, P8 and P9 petitions as directed above. 3. The petitioner shall produce a copy of the writ petition with the judgment before the fourth respondent for compliance. The Writ Petition is disposed of.

V.CHITAMBARESH, Judge. nj.