Wp(C)/10913/2017 Of Maliyakkal Ahammad Kutty Haji v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 3RD DAY OF APRIL 2017/13TH CHAITHRA, 1939 WP(C).No. 10913 of 2017 (L) ---------------------------- PETITIONER(S): ------------- MALIYAKKAL AHAMMAD KUTTY HAJI, AGED 77 YEARS, S/O. MOIDEEN, MALIKYEKKAL AUDITORIUM, P.O. VENGARA, TIRURANGADI TALUK, MALAPPURAM DISTRICT. BY ADVS.SRI.PUSHPARAJAN KODOTH SRI.K.JAYESH MOHANKUMAR SMT.VANDANA MENON RESPONDENT(S): -------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), CALICUT. CALICUT. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN NORTH BLOCK, MANANCHIRA, KOZHIKODE PIN-673 001. AAYAKAR BHAVAN NORTH BLOCK, MANANCHIRA, KOZHIKODE PIN-673 001. 3. THE ADDITIONAL COMMISSIONER OF INCOME TAX, TIRUR RANGE, TIRUR. TIRUR RANGE, TIRUR. 4. INCOME TAX OFFICER, WARD 3, TIRUR. WARD 3, TIRUR. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT FOR THE YEAR 2007-2008 DATED 6.5.20154TH RESPONDENT FOR THE YEAR 2007-2008 DATED 6.5.2015 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 6.5.2015 ISSUEDBY THE 4TH RESPONDENT DATED 6.5.2015BY THE 4TH RESPONDENT DATED 6.5.2015 EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BY PETITIONER BEFORE 1ST RESPONDENT DATED 28.5.20151ST RESPONDENT DATED 28.5.2015 EXHIBIT P4 TRUE COPY OF THE ORDER PASSED BY THE 3RD RESPONDENTDATED 16.9.2015 (1 PAGE)DATED 16.9.2015 (1 PAGE) EXHIBIT P5 TRUE COPY OF THE ORDER DT. 17.3.2017 ISSUED BY THE 2ND RESPONDENT2ND RESPONDENT RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 10913 of 2017 (L) ------------------------------------------ Dated: 3[rd] April, 2017 J U D G M E N T The petitioner had filed an appeal from theassessment order which raised a demand of morethan Rs.1 crore. The petitioner has paid about Rs.35lakhs. The Commissioner of Income Tax has directed,by Ext.P5, to pay a further amount of Rs.10 lakhs. 2.Since an appeal is already filed, as isevidenced from Ext.P3, Ext.P5 would stand set aside.The recovery would be kept in abeyance till theappeal is disposed of. The writ petition is disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 3/4/17