P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 28TH DAY OF OCTOBER 2013/6TH KARTHIKA, 1935 WP(C).No. 26262 of 2013 (G) ---------------------------- PETITIONER(S): -------------------------- U.K.YOUSUF, 35 YEARS OF AGES/O. ABDUL RAHIMANPROPRIETOR, M/S. M.K. TRADERSMAIN ROAD, HOSANGADIKASARGOD 671 322. BY ADV. SRI.SHIRAZ ABDULLA RESPONDENT(S): ---------------------------- 1.THE INCOME TAX OFFICERWARD - 2, KASARGOD 671 121.WARD - 2, KASARGOD 671 121. 2.THE COMMISSIONER OF INCOME TAX (APPEALS)-II4TH FLOOR, NORTH BLOCK, AYYAKKAR BHAVANMANANCHIRA, KOZHIKODE 673 001.4TH FLOOR, NORTH BLOCK, AYYAKKAR BHAVANMANANCHIRA, KOZHIKODE 673 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1:COPY OF THE ASSESSMENT ORDER DTD. 22.12.2011 BY THE 1ST RESPONDENTEXHIBIT P2:COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 10.01.2012.EXHIBIT P3:COPY OF THE LETTER DTD. 10.01.2012 ISSUED TO THE 1ST RESPONDENTEXHIBIT P4:COPY OF THE NOTICE DTD. 17.10.2013 ISSUED BY THE 2ND RESPONDENT RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 26262 OF 2013 ------------------------------------ Dated this the 28[th] day of October, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment under the Income Tax Act. The petitioner facescoercive proceedings even before the disposal of Ext.P2 appeal. 2.I direct the second respondent to consider Ext.P2appeal with notice to the petitioner. The same shall be done asexpeditiously as possible and at any rate within a period of sixmonths. 3.The coercive steps as against the petitioner pursuantto Ext.P1 order shall be put on hold in the meanwhile. This issubject to the condition that the petitioner remits a total sum of`5,00,000/- (Rupees Five lakhs only) within a period of twoweeks. 4.The petitioner asserts that he has already remitted asum of `2,00,000/- (Rupees Two lakhs only) towards Ext.P1 orderwith the first respondent on 21.10.2013. It is clarified that such WP(C) No. 26262/2013 payments if any shall be given credit to in arriving at the total figure of `5 lakhs for compliance of the condition. The Writ Petition is disposed of. ncd V. CHITAMBARESH JUDGE