Popular Mini Finance v. The Commissioner of Income-tax, Kottayam/ The Commissioner of Income-tax (Appeals), Kochi / The Deputy Commissioner of Income-tax, Circle-1, Pathanamthitta
[Citation -2015-LL-0330-44]

Citation 2015-LL-0330-44
Appellant Name Popular Mini Finance
Respondent Name The Commissioner of Income-tax, Kottayam/ The Commissioner of Income-tax (Appeals), Kochi / The Deputy Commissioner of Income-tax, Circle-1, Pathanamthitta
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 30/03/2015
Assessment Year 2010-11, 2011-12
Judgment View Judgment
Keyword Tags demand notice • stay petition


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No. 10274 of 2015 (H) - PETITIONER: M/S.POPULAR MINI FINANCE, REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR.P.O., KONNI, PATHANAMTHITTA, PIN - 689 698, REPRESENTED BY ITS MANAGING PARTNER SRI.THOMAS DANIEL. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN RADHAKRISHNAN NAIR SMT.ANUSREE SURESH RESPONDENT(S): 1. COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, KOTTAYAM - 686 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI M- 682 011. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, ENNIKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA - 689 101. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: mbr/ WP(C).No. 10274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1- TRUE COPY OF ASSESSMENT ORDER DATED 27.3.2013 PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM FOR A.Y.2010-11. P2- TRUE COPY OF ASSESSMENT ORDER DATED 28.3.2014 PASSED BY ASSISTANT COMMISSIONER OF INCOME TAX, KOTTAYAM FOR A.Y 2011-12. P3- TRUE COPY OF APPEAL DATED 29.4.2013 FILED TO 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR YEAR 2010-11. P4- TRUE COPY OF APPEAL DATED 25.4.2014 FILED TO 2ND RESPONDENT AGAINST ASSESSMENT ORDER FOR YEAR 2011-12. P5- TRUE COPY OF STAY APPLICATION FILED BEFORE 2ND RESPONDENT FOR YEAR 2010-11. P6- TRUE COPY OF STAY APPLICATION FILED BEFORE 2ND RESPONDENT FOR YEAR 2011-12. P7- TRUE COPY OF DEMAND NOTICE DATED 27.2.2015 ISSUED BY 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS: - NILP.A. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. W.P.(C). No. 10274 of 2015 Dated this 30th day of March, 2015 JUDGMENT Petitioner is assessee under Income Tax Act, 1961. Against Exts.P1 & P2 assessment orders passed under IT Act, petitioner preferred Exts.P3 & P4 appeals and Exts.P5 & P6 stay petitions before 2nd respondent. It is case of petitioner that even before consideration of stay petitions by 2nd respondent, recovery steps have been initiated against him through Ext.P7 demand notice, for recovery of amounts confirmed against petitioner by Exts.P1 & P2 orders. 2. I have heard learned counsel appearing for petitioner as also learned Government Pleader 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 Exts.P5 & P6 stay petitions, preferred by petitioner before him, within period of two months from date of receipt of copy of this judgment, after hearing petitioner. recovery steps for recovery of amounts confirmed against -2- W.P.(C). No. 10274 of 2015 petitioner by Ext.P1 & P2 assessment orders, shall be kept in abeyance till such time as 2nd respondent passes orders, as directed, in Exts.P5 & P6 stay petitions and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das Popular Mini Finance v. Commissioner of Income-tax, Kottayam/ Commissioner of Income-tax (Appeals), Kochi / Deputy Commissioner of Income-tax, Circle-1, Pathanamthitta
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