Op/6225/2001 Of Sri.ouseph Korah v. The Addl.agrl.income Tax Officer, Ktm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 7TH FEBRUARY 2007 / 18TH MAGHA 1928 OP.No. 6225 of 2001(N) ---------------------- PETITIONER: ------------ SRI.OUSEPH KORAH, IRUMPANATH HOUSE, PERUMBAIKADU, KOTTAYAM BY ADV. SRI.JOHN RAMESH K.I.JOHN RESPONDENTS: ------------- THE ADDITIONAL AGRICULTURAL INCOME TAX OFFICER, KOTTAYAM BY GOVT.PLEADER SMT.K.R.DEEPA THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.10225/2001 IN O.P.NO.6225/2001 DISMISSED. 7-2-2007SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE COPY OF THE APPELLATE ORDER SETTING ASIDE THEASSESSMENT FOR THE YEARS 1992-93 TO 1996-97 DATED 5-3-98 EXT.P1(a) TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENTTO THE PETITIONER DATED 17-2-2000 U/S.28(1) EXT.P2. TRUE COPY OF THE REQUEST ISSUED BY THE RESPONDENTTO THE PETITIONER DATED 23-2-2000 EXT.P3. TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.K.38-97-98ISSUED BY THE RESPONDENT TO THE PETITIONER DATED 21-3-2000 EXT.P4. TRUE COPY OF THE REPLY NOTICE ISSUED BY THEPETITIONER TO THE RESPONDENT DATED 22-3-2000 EXT.P5. TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THERESPONDENT TO THE PETITIONER DT. 27-3-2000 EXT.P6. TRUE COPY OF THE NOTICE ISSUED BY THE RESPONDENT TOTHE PETITIONER DATED 14-2-2001 / TRUE COPY / KURIAN JOSEPH, J. ----------------------------------------- O.P.No. 6225 Of 2001 ----------------------------------------- Dated this the 7[th]day of February, 2007 JUDGMENT The grievance is essentially on Ext.P5 order of assessment foragricultural income-tax for the year 1997-98. Ext.P6 is the notice. Themain contention is that Ext.P1 appellate order has not been taken intoaccount while passing Ext.P5. It is certainly a matter the petitioner canpursue before the appellate authority. The writ petition is hence disposed ofas follows. In the event of the petitioner filing an appeal against Ext.P5within a period of one month from today, the same shall be treated to havebeen filed in time. Thereafter the appellate authority shall dispose of theappeal in accordance with law with notice to the petitioner, taking intoaccount also Ext.P1, within a period of another four months. The interimorder in C.M.P.No.10225/2001 will continue till such time. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. O.P.NO.6225/2001 JUDGMENT 7[th] February, 2007