Wp(C)/12974/2014 Of Suresh Velayudhan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 23RD DAY OF MAY 2014/2ND JYAISHTA, 1936 WP(C).NO. 12974 OF 2014 (V) --------------------------------------- PETITIONER:------------------- SHRI. SURESH VELAYUDHAN,PROPRIETOR,M/S. PARAMOUNT PHOTOGRAPHERS,M.G. ROAD, THIRUVANANTHAPURAM. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE, ADVS. SRI.M.B.PRAJITH, SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENTS: ----------------------- 1.THE INCOME TAX OFFICER,WARD – 1 (3), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM – 695 003. 2.THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR,TRIVANDRUM – 695 003. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-05-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.12974/2014 – V: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: TRUE COPY OF THE ASSESSMENT ORDER DTD. 26/03/2014 ISSUED BYTHE 1ST RESPONDENT.THE 1ST RESPONDENT. EXT.P.2: TRUE COPY OF THE APPEAL DTD. 21/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P.3: TRUE COPY OF THE STAY PETITION DTD. 22/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P.4: TRUE COPY OF THE RECTIFICATION APPLICATION DTD. 31/03/2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P.5: TRUE COPY OF THE APPLICATION FOR STAY DTD. 22/04/2014 FILED BYTHE PETITIONER BEFORE THE 1ST RESPONDENT.THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 12974 of 2014 - - - - - - - - - - - - - - - - Dated 23[rd] May, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passedagainst the petitioner for the year 2011-12,against which the petitioner filed Ext.P2 appealalong with Ext.P3 stay petition before the 2[nd]respondent. Appeal and stay petition are pendingconsideration. In the meanwhile, coerciveproceedings have been initiated. It is in thiscontext, the writ petition has been filed. 2. In the above circumstances, it is directed that the Appellate Authority, the 2[nd]respondent herein, shall dispose of Ext.P3 stayapplication within a period of one month fromtoday and the coercive proceedings be stayeduntil such orders are passed, which order shalldetermine the matter thereafter. 3. Petitioner shall produce a copy of thisjudgment along with a copy of the writ petitionbefore the 2[nd] respondent for compliance. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs