Priyanka Motors v. Dy.Commissioner of Income-tax, Circle 1, Thiruvalla / The Commissioner of Income-tax (Appeals)-II, Cochin, Ernakulam
[Citation -2015-LL-0213-154]

Citation 2015-LL-0213-154
Appellant Name Priyanka Motors
Respondent Name Dy.Commissioner of Income-tax, Circle 1, Thiruvalla / The Commissioner of Income-tax (Appeals)-II, Cochin, Ernakulam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 13/02/2015
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags coercive steps • stay petition


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 13TH DAY OF FEBRUARY 2015/24TH MAGHA, 1936 WP(C).No. 4761 of 2015 (U) PETITIONER(S): M/S.PRIYANKA MOTORS, ST. STEPHENS BUILDING, NEAR R.T.OFFICE, COLLEGE ROAD, MAKKAMKUNNU, PATHANAMTHITTA- 689 645. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH RESPONDENT(S) 1. DY.COMMISSIONER OF INCOME TAX, CIRCLE 1, THIRUVALLA, PIN- 689 101. 2. COMMISSIONER OF INCOME TAX (APPEALS)-II, COCHIN, ERNAKULAM- 682 016. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-02-2015, COURT ON SAME DAY DELIVERED FOLLOWING: Msd. WP(C).No. 4761 of 2015 (U) APPENDIX PETITIONER(S)' EXHIBITS P1: TRUE COPY OF ASSESSMENT ORDER DATED 12.03.2014 FOR YEAR 2011-12 ISSUED TO PETITIONER BY FIRST RESPONDENT. P2: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE SECOND RESPONDENT FOR A.Y. 2011-2012. P3: TRUE COPY OF DELAY PETITION FILED BY BEFORE SECOND RESPONDENT FOR A.Y. 2011-2012. P4: TRUE COPY OF STAY PETITION FILED BEFORE SECOND RESPONDENT FOR A.Y. 2011-2012. P5: TRUE COPY OF TAX PAYER COUNTERFOIL ISSUED TO PETITIONER DATED 20.06.2014. P6: TRUE COPY OF TAX PAYER COUNTERFOIL ISSUED TO PETITIONER DATED 12.02.2015. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No. 4761 of 2015 (U) ............................................... Dated this 13th day of February, 2015 JUDGMENT Against Ext.P1 assessment order under Income Tax Act,1961, for assessment year 2011 - 2012, petitioner has preferred Ext.P2 appeal along with Ext.P3 delay condonation petition and Ext.P4 stay petition before 2nd respondent. It is also submitted that petitioner has paid amount of Rs.5,00,000/- as evidenced by Exts.P5 and P6 counterfoils. petitioner is aggrieved by recovery action taken by respondents for realisation of balance amounts due under Ext.P1 order. 2. I have heard Sri.Anil D. Nair, learned counsel appearing for petitioner and Sri.Jose Joseph, learned Standing counsel appearing for respondents. 3. On consideration of facts and circumstances of case and submissions made across Bar, I dispose writ petition with direction to 2nd respondent to consider and pass orders on Ext.P3 delay condonation petition and Ext.P4 stay petition, preferred by petitioner before him, within period of two months from date of receipt of copy of this judgment, after hearing petitioner. order to be passed W.P.(C) No. 4761 of 2015 (U) 2 by 2nd respondent shall contain reasons for decision arrived at by him. Coercive steps for recovery of balance amounts due under Ext.P1 assessment order shall be kept in abeyance till such time as 2nd respondent passes orders, as directed above, and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/16/02/ Priyanka Motors v. Dy.Commissioner of Income-tax, Circle 1, Thiruvalla / Commissioner of Income-tax (Appeals)-II, Cochin, Ernakulam
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