Wp(C)/12872/2014 Of Sri.p.a.jinas v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DAY OF MAY 2014/1ST JYAISHTA, 1936 WP(C).No. 12872 of 2014 (H) ---------------------------- PETITIONER : ----------------------- P.A.JINAS, NO.6, GALAXY SQUARE,RAJAJI ROAD JUNCTION, M.G.ROAD, KOCHI-682 035. BY ADV. SRI.SAIBY JOSE KIDANGOOR RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS)-II, 'KERA BHAVAN', OPP:SRV HIGH SCHOOL, KOCHI-682 011 'KERA BHAVAN', OPP:SRV HIGH SCHOOL, KOCHI-682 011 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), C R BUILDING, I S PRESS ROAD, KOCHI-682 018. C R BUILDING, I S PRESS ROAD, KOCHI-682 018. R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER UNDER SECTION 143(3) OF THE I T ACT, 1961 DATED 28/03/14.1961 DATED 28/03/14. P1(A)COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF I T ACT, 1961 DATED 28/3/14DATED 28/3/14 P1(B)COPY OF THE NOTICE UNDER SECTION 274 R/W SECTION 271(1) © OF I T ACT,1961 DATED 28/3/141961 DATED 28/3/14 P2COPY OF THE APPEAL DATED 30/04/2014 P3COPY OF THE PETITIONER'S REPRESENTATION DATED 30/4/2014 P4COPY OF THE AFFIDAVIT WITH STAY PETITION DATED 15/05/2014 P5COPY OF THE AFFIDAVIT WITH PETITION FOR WAIVER OF PRE-DEPOSIT DATED 15/05/2014DATED 15/05/2014 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE K. VINOD CHANDRAN, J. ===================== W.P.(C) No.12872 of 2014 ======================Dated this the 22[nd] day of May, 2014 J U D G M E N T The petitioner is aggrieved with the coercive stepsproceeded with on the basis of Ext.P1 Assessment Order,despite having filed an appeal against the said order. Thepetitioner has moved Ext.P2 appeal against Ext.P1Assessment Order and has also filed two applications onefor waiver of pre-deposit being Ext.P5 and another for stayof the Assessment Order being Ext.P4. The petitioner praysthat the coercive steps may be interdicted till the stayapplication is considered. 2. I have heard the learned Standing Counsel forGovernment of India (Taxes), who submits that in fact whenan application for waiver of pre-deposit is made, the issuefirst to be considered is the maintainability of the appeal,since on no waiver being granted, the appeal would stand W.P.(C) No.12872 of 2014 automatically rejected as per Section 249 (4) of the IncomeTax Act, 1961. 3. In such circumstance, it is directed that, theapplication for stay as also the application for waiver ofpre-deposit be considered together within a period of onemonth and the coercive proceedings be kept in abeyance tillorders are passed. The further proceedings shall depend onthe orders passed in the application for waiver ofpre-deposit as also the stay petition. The Writ Petition stands disposed of. Sd/- K. VINOD CHANDRAN,JUDGE SB // TRUE COPY // P.A TO JUDGE.