Wp(C)/13350/2013 Of Shri Jose Antony v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 28TH DAY OF MAY 2013/7TH JYAISHTA 1935 WP(C).No. 13350 of 2013 (P) ---------------------------- PETITIONER(S):-------------------------- SHRI JOSE ANTONY, KALLARACKAL, ANAKKALLU P.O., KANJIRAPALLY, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN. RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD NO.II, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) IV, OFFICE OF THE COMMISSIONER OF INCOME TAX, KERA BHAVAN, KOCHI-682 035. OFFICE OF THE COMMISSIONER OF INCOME TAX, KERA BHAVAN, KOCHI-682 035. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1.TRUE COPY OF THE ASSESSMENT ORDER DATED 01/03/2013 ALONG WITH NOTICE OF DEMAND AND INCOME TAX COMPUTATION FORM PASSED BY THE INCOME TAX OFFICER, WARD-II, KOTTAYAM. ALONG WITH NOTICE OF DEMAND AND INCOME TAX COMPUTATION FORM PASSED BY THE INCOME TAX OFFICER, WARD-II, KOTTAYAM. EXHIBIT P2.TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL DATED 16/03/2013 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI.APPEAL DATED 16/03/2013 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IV, KOCHI. EXHIBIT P3.TRUE COPY OF THE APPLICATION FOR STAY DATED 13/04/2013 BEFORE THE INCOME TAX OFFICER, WARD-II, KOTTAYAM.BEFORE THE INCOME TAX OFFICER, WARD-II, KOTTAYAM. EXHIBIT P4.TRUE COPY OF THE PROCEEDINGS OF THE INCOME TAX OFFICER, WARD-II, KOTTAYAM DATED 07/05/2013 REJECTING THE STAY APPLICATION WITHOUT STATING ANY REASON.OFFICER, WARD-II, KOTTAYAM DATED 07/05/2013 REJECTING THE STAY APPLICATION WITHOUT STATING ANY REASON. EXHIBIT P5.TRUE COPY OF THE EARLY POSTING PETITION DATED 20/05/2013 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, KOCHI.BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, KOCHI. RESPONDENT'S EXHIBITS:- //TRUE COPY// P.A. TO JUDGE V.CHITAMBARESH, J ------------------------------------- W.P.(C).No. 13350 OF 2013----------------------------------------- Dated this the 28[th] day of May, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal against Ext.P1 order ofassessment under the Income Tax Act, 1961. Ext.P3 petition for stayfiled before the Assessing Officer himself stands rejected by Ext.P4order. The petitioner contends that Ext.P4 order is laconic and that thecontentions advanced are not reflected therein. 2. The better course open to the petitioner is to move a petitionfor stay in Ext.P2 appeal pending before the Appellate Authority wherethe issues are at large. The petition for stay if filed within two weeksfrom today shall be disposed of by the second respondent within aperiod of one month there from. 3. The recovery proceedings as against the petitioner pursuantto Ext.P1 order of assessment shall be put on hold for a period of twomonths to enable the petitioner to work out his remedy as above. 4. The petitioner shall produce a copy of the Writ Petition withthe judgment before the second respondent for compliance. The Writ Petition is disposed of. Sd/- V.CHITAMBARESH, JUDGE. /True Copy/