Wp(C)/11509/2013 Of K.ravindran Nair v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH THURSDAY, THE 23RD DAY OF MAY 2013/2ND JYAISHTA 1935 WP(C).No. 11509 of 2013 (K) ---------------------------- PETITIONER(S):-------------- K.RAVINDRAN NAIR, AGED 64 YEARS PROPRIETOR, RDR AUDITORIUM, TC NO.16/494-12 EDAPPAZHANJI JN., VAZHUTHACAUD THIRUVANANTHAPURAM-695 014. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT(S):-------------- 1. THE INCOME TAX OFFICER WARD-1(2), KOWDIAR, THIRUVANANTHAPURAM-695 003. 2. THE COMMISSIONER OF INCOME TAX, AYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-05-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11509 of 2013 (K) ---------------------------- APPENDIX PETITIONER'(S) EXHIBITS: RESPONDENT'(S) EXHIBITS:NIL //TRUE COPY// BKA PA TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.11509 of 2013 = = = = = = = = = = = == = = = = Dated this the 23[rd] day of May, 2013 J U D G M E N T The issue boils down to the valuation of an auditoriumconstructed by the petitioner. The same involves appreciation ofevidence on the basis of the relevant inputs. Ext.P4 order ofassessment in the instant case has therefore to be impugned inappeal. The Appellate Authority has powers co-existent with theAssessing Authority in dealing with such matters. 2. I also find that Ext.P4 order of assessment was passed pursuant to Ext.P2 order of remand by the Income Tax AppellateTribunal. Ext.P4 order is appealable before the Commissioner ofIncome Tax (Appeal). The appellate order can again be assailedbefore the Income Tax Appellate Tribunal. 3. The pendency of the writ petition may be taken note ofin the matter of condonation of delay in filing appeal. Thecoercive proceedings for recovery of the disputed tax shall beput on hold for a period of two weeks to enable the petitioner towork out his remedy as above. The writ petition is disposed of without prejudice to theright of the petitioner to invoke the statutory remedy as above. smm V.CHITAMBARESH.JUDGE