High Court of KeralaWP(C)/1102/2012dismissed as withdrawn

Ibs Software Services Private Ltd v. Commissioner Of Income Tax

2015-03-13Honourable Mr.Justice K.Vinod Chandran3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 13TH DAY OF MARCH 2015/22ND PHALGUNA, 1936 WP(C).No. 1102 of 2012 (K) --------------------------- PETITIONER(S):

-------------------------- IBS SOFTWARE SERVICES PRIVATE LTD 521-524, NILA, TECHNOPARK CAMPUS TRIVANDRUM REPRESENTED BY ITS COMPANY SECRETARY MR.RAMESH BABU.M. BY ADVS.SRI.E.K.NANDAKUMAR SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT(S):

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1. COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM-695 003.

2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)-THIRUVANANTHAPURAM, AAYAKAR BHAVAN KOWDIAR, THIRUVANANTHAPURAM-695 003.

3. THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-I, THIRUVANANTHAPURAM, AAYAKAR BHAVAN KOWDIAR, THIRUVANANTHAPURAM-695 003.

BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY GOVERNMENT PLEADER SRI. R. RANJITH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.02-2015, THE COURT ON 13.03.2015, DELIVERED THE FOLLOWING:

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 1102 of 2012 - - - - - - - - - - - - - - - - Dated 13th March, 2015 - - - - - - - - - - - - - - - - - - - - - - - -

JUDGMENT

After hearing the matter for a considerable length of time, this Court was of the opinion that the challenge against the assessment order is based on factual matters and it would be appropriate that the same be considered in the appellate remedy provided under the Income Tax Act, 1961. The period in which the writ petition was pending from 12.01.2012 to today, would be considered as bona fide proceeding before a Court of law and delay on that aspect would be entitled to be condoned in favour of the petitioner herein.

2. The petitioner shall approach the Appellate Authority within a period of one month from today and since there was a stay in operation from the admission stage of the above

WP(C).1102/12 writ petition, recovery proceedings shall be stayed for a period of three months from today within which time, the Appellate Authority would consider the interim application, if any filed. The writ petition, for the aforesaid reasons, is permitted to be withdrawn leaving open all the contentions of the petitioner. Parties are left to suffer their respective costs.

Sd/- K.VINOD CHANDRAN Judge Mrcs //True Copy//