IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, 23RD DAY OF OCTOBER 2017/1ST KARTHIKA, 1939 WP(C).No. 33676 of 2017 (H) PETITIONER : M/S. ARAFA JEWELLERY, MAIN ROAD, CHINNAKKADA P.O, KOLLAM - 691 001, REPRESENTED BY ITS MANAGING PARTNER, K. ABDUL SALAM. BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT(S): 1. DEPUTY COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX, DEPARTMENT OF INCOME TAX, CENTRAL CIRCLE, KOLLAM - 691 001. 3. COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM - 682 036. R1 TO R3 BY SRI.JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-10-2017, COURT ON SAME DAY DELIVERED FOLLOWING: sts WP(C).No. 33676 of 2017 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR ASSESSMENT YEAR 2006-07. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR ASSESSMENT YEAR 2007-08. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3) DATED 31.03.2014 FOR ASSESSMENT YEAR 2008-09. EXHIBIT P4 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 31.03.2014 FOR ASSESSMENT YEAR 2009-10. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR ASSESSMENT YEAR 2010-11. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR ASSESSMENT YEAR 2011-12. EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER U/S. 143(3)DATED 31.03.2014 FOR ASSESSMENT YEAR 2012-13. EXHIBIT P8 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2006-07 DATED 30.04.2014. EXHIBIT P9 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2007-08 DATED 30.04.2014. EXHIBIT P10 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2008-09 DATED 30.04.2014. EXHIBIT P11 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2009-10 DATED 30.04.2014. EXHIBIT P12 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2010-11 DATED 30.04.2014. EXHIBIT P13 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2011-12 DATED 30.04.2014. EXHIBIT P14 TRUE COPY OF APPEAL MEMORANDUM IN FORM 35 FOR ASSESSMENT YEAR 2012-13 DATED 30.04.2014. EXHIBIT P15 TRUE COPY OF NOTICE NO.ACIT/CC/KLM/ARR/17-18 DATED 04.10.2017. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ sts P.A.TO JUDGE K.VINOD CHANDRAN, J. -------------------------------- W.P.(C)No.33676 of 2017 ---------------------------------- Dated this 23rd day of October, 2017 JUDGMENT Exts.P1 to P7 are assessment orders, against which petitioner filed Exts.P8 to P14 appeals, before 3rd respondent. appeals are pending before 3rd respondent. In meanwhile, coercive proceedings have been initiated. It is in this context, writ petition has been filed. 2. In above circumstances, it is directed that Appellate Authority, 3rd respondent herein, consider and dispose of Exts.P8 to P14 appeals within period of three months from date of receipt of certified copy of this judgment and coercive proceedings be stayed until such orders are passed, which order shall determine proceedings thereafter. consideration is also to be made, keeping in mind proviso to Section 55(4) of Kerala Value Added Tax Act, 2003 and condition, if at all imposed, confined to 20% or less of tax demanded, at first appellate stage. W.P.(C)No.33676/2017 -2- writ petition is disposed of without any observation on merits and keeping in abeyance recovery till such time as directions herein are complied with by Appellate Authority, whose orders shall determine further steps thereafter. Sd/- K.VINOD CHANDRAN, JUDGE skj Arafa Jewellery v. Deputy Commissioner of Income-tax, Central Circle, Kollam/ Assistant Commissioner of Income-tax, Kollam/ Commissioner of Income-tax (Appeals), Ernakulam