P.a. To Judge v. Chitambaresh, J

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 14TH DAY OF JUNE 2013/24TH JYAISHTA 1935 WP(C).No. 15069 of 2013 (G) ---------------------------- PETITIONER(S): -------------------------- KERALA STATE POWER & INFRASTRUCTURE FINANCE CORPORATION LTD, KPFC BHAVANAM, VELLAYAMBALAM THIRUVANANTHAPURAM 695 010 REP BY ITS MANAGING DIRECTOR, MS.K.K.DEVI BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SRI. SREEJITH R.NAIR SRI.J.R.PREM NAVAZ SRI. SREEJITH R.NAIR SMT.NIVEDITA A.KAMATH RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM 695 003 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE A.Y 2010-11 DTD 18-02-2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT18-02-2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL FOR THE A.Y 2010-2011 BEFORE THE 2ND RESPONDENTRESPONDENT EXHIBIT P3 TRUE COPY OF THE STAY PETITION FOR THE A.Y 2010-11 BEFORE THE2ND RESPONDENT2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 4-06-2013 ISSUED BY THE 1ST RESPONDENTRESPONDENT RESPONDENT(S)' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J-------------------------------- WP(C) NO. 15069 OF 2013------------------------------------ Dated this the 14[th] day of June, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal accompanied byExt.P3 petition for stay against Ext.P1 order of assessment underthe Income Tax Act. The petitioner is aggrieved by Ext.P4demand notice and contends that he cannot be treated asdefaulter so long as the assessment has not become final. 2.I direct the second respondent to consider Ext.P3petition with notice to the petitioner within a period of twomonths from the date of receipt of a copy of this judgment. Thecoercive proceedings pursuant to Ext.P4 notice shall be put onhold till orders are passed on Ext.P3 petition as directed above.The petitioner shall produce a copy of the Writ Petition with thejudgment before the second respondent for compliance. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE