Wp(C)/12513/2014 Of Smt.kesavapurath Bhaskaran Nair v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 29TH DAY OF MAY 2014/8TH JYAISHTA, 1936 WP(C).No. 12513 of 2014 (L) --------------------------------------- PETITIONER(S): ---------------------- SMT.KESAVAPURATH BHASKARAN NAIR MANJUJLA, D-7 KAILAS APPARTMENT, PALATHINKAL LANE, VADAKKEKOTTA, COCHIN, KERALA - 682 301.REP. BY HER POWER OF ATTORNEY HOLDERMR SHYAM KUMAR A , S/O.MRS.VIJAYA KUMARI, ANJANAM, KADUTHURUTHY P.O., KADUTHURUTHY P.O., KOTTAYAM -686 604. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENT(S): ------------------------ 1. COMMISSIONER OF INCOME TAX, (APPEALS)-II, KOCHI, KERALA. (APPEALS)-II, KOCHI, KERALA. 2. MS.SHERLY TOMS, INCOME TAX OFFICER, WARD 3(2), KOCHI, KERALA-682021. R1-R2 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: TRUE COPY OF SEC.143(2) NOTICE DATED 7.9.2012EXT.P-2: TRUE COPY OF LETTER DATED 10.2.2014 OF MR.GIRISHEXT.P-2: TRUE COPY OF LETTER DATED 10.2.2014 OF MR.GIRISH EXT.P-2(A): TRUE COPY OF LETTER DATED 10.2.2014 OF MS.SIMJI EXT.P-2(B): TRUE COPY OF LETTER DATED 11.2.2014 OF MR.NARESH EXT.P-3: TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.GIRISH, ANDMS.SIMIJI'SMS.SIMIJI'S EXT.P-3(A): TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.NARESH EXT.P-4: TRUE COPY OF ORDER NO.BEKPM8147K/2013-14 UNDER SEC.281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE INDIAN BANK, ALUVA BRANCH.DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE INDIAN BANK, ALUVA BRANCH. EXT.P-4(A): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE FEDERAL BANK, GIRINAGAR BRANCH.DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE FEDERAL BANK, GIRINAGAR BRANCH. EXT.P-4(B): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE HDFC BANK, CHOICE TOWERS BRANCH.DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE HDFC BANK, CHOICE TOWERS BRANCH. EXT.P-4(C): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE CANARA BANK, IRINJALAKUDA BRANCH.DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE CANARA BANK, IRINJALAKUDA BRANCH. EXT.P-5: TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH TAX CALCULATION STATEMENT DATED 24.3.2014CALCULATION STATEMENT DATED 24.3.2014 EXT.P-5(A): TRUE COPY OF THE DEMAND NOTICE UNDER SEC 156 DATED 24.3.201424.3.2014 EXT.P-5(B): TRUE COPY OF THE NOTICE UNDER SEC.274 READ WITH SEC 271(1)(C) OF IT ACT.(C) OF IT ACT. EXT.P-6: TRUE COPY OF THE APPEAL ALONG WITH ANNEXURES FILED BEFORE THE COMMISSIONER OF APPEALS DATED 28.4.2014BEFORE THE COMMISSIONER OF APPEALS DATED 28.4.2014 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12513 of 2014 - - - - - - - - - - - - - - - - Dated 29[th] May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Against Exts.P5 P5(a) and P5(b), thepetitioner filed appeal along with delaycondonation application and petition forwaiver of pre-deposit before the 1[st]respondent, which are pending consideration.In the meanwhile, coercive steps have beeninitiated against the petitioner andaggrieved thereby, the petitioner hasapproached this Court. 2. In the above circumstances, it isdirected that the respondents shall considerthe delay condonation application and theapplication for waiver of pre-deposittogether, within a period of one month fromtoday and in the meanwhile, further W.P.(C).No. 12513 of 2014 - - - - - - - - - - - - - - - - Dated 29[th] May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Against Exts.P5 P5(a) and P5(b), thepetitioner filed appeal along with delaycondonation application and petition forwaiver of pre-deposit before the 1[st]respondent, which are pending consideration.In the meanwhile, coercive steps have beeninitiated against the petitioner andaggrieved thereby, the petitioner hasapproached this Court. 2. In the above circumstances, it isdirected that the respondents shall considerthe delay condonation application and theapplication for waiver of pre-deposittogether, within a period of one month fromtoday and in the meanwhile, further Wp(c).12513/14 proceedings pursuant to Exts.P5 P5(a) and P5 (b) shall be kept in abeyance until such orders are passed, which orders shalldetermine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//