Wp(C)/13611/2019 Of Mohanachandran Kodiyatt Raghavan Pillai v. The Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN FRIDAY, THE 10TH DAY OF MAY 2019 / 20TH VAISAKHA, 1941WP(C).No. 13611 of 2019 PETITIONER: MOHANACHANDRAN KODIYATT RAGHAVAN PILLAIAGED 50 YEARSMAKARAI, ARUKALIKAL WEST, ADOOR P.O., KOLLAM-691 523. RESPONDENTS: BY ADVS.SRI.ASWIN GOPAKUMARSRI.ANWIN GOPAKUMARSMT.KALA G.NAMBIARSRI.K.AMAL NATH NAIKSRI.NIRANJAN SUDHIRSRI.RENOY VINCENT 1THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXI S PRESS ROAD, KACHIERIPADY, ERNAKULAM, KERALA-682 018.I S PRESS ROAD, KACHIERIPADY, ERNAKULAM, KERALA-682 018. 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3THE COMMISSIONER OF INCOME TAX (APPEALS)KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036.KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682 036. 4THE INCOME TAX OFFICERWARD-2, KOLLAM RANGE, RAILWAY STATION ROAD, KOLLAM-691 001.WARD-2, KOLLAM RANGE, RAILWAY STATION ROAD, KOLLAM-691 001. 5ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE CENTRAL, KOLLAM.CIRCLE CENTRAL, KOLLAM. SRI CHRISTOPHER ABRAHAM- STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13611 of 2019 JUDGMENT The petitioner has approached this Court challenging Exts.P1 and P4 assessment orders and seeking consideration ofExts.P2 and P5 appeals. It is submitted by the learned counselfor petitioner that Exts.P3 and P6 petition for stay have alsobeen moved. However, while considering the appeal all theapplications for stay, demand is being made on the strength ofassessment orders. 2.Having heard the learned standing counsel for therespondents as well, I am of the opinion that Exts.P3 and P6applications for stay on Exts.P2 and P5 appeals are to beconsidered in accordance with law. 3. There will accordingly be a direction to respondents 2 and 3 to take up, consider and pass appropriate orders on Exts.P3 and P6 applications for stay preferred in Exts.P2 andP5 appeals after hearing the petitioner. Orders shall be passed WP(C).No. 13611 of 2019 within a period of two months from the date of receipt of acopy of the judgment. The coercive steps against thepetitioner in pursuance of the assessment orders shall be keptin abeyance till orders are passed as directed above. The writ petition is ordered accordingly. Sd/- ANU SIVARAMAN JUDGE WP(C).No. 13611 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 19.12.2016 PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-16.DATED 19.12.2016 PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 A TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16.GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P3 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2015-16.FILED ALONG WITH THE APPEAL FOR THE PERIOD 2015-16. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-16.DATED 28.12.2017 PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P5 A TRUE COPY OF THE ELECTRONICALLY GENERATED FROM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2016-17.GENERATED FROM NO.35 OBTAINED ON E-FILING OF THE APPEAL FOR THE PERIOD 2016-17. EXHIBIT P6 A TRUE COPY OF THE STAY APPLICATION FILED ALONG WITH THE APPEAL FOR THE PERIOD 2016-17.FILED ALONG WITH THE APPEAL FOR THE PERIOD 2016-17. EXHIBIT P7 A TRUE COPY OF VARIOUS COMMUNICATINS SHOWING THE ADJUSTMENT OF REFUND TO OUTSTANDING DEMANDS FOR AY 2015-2016.SHOWING THE ADJUSTMENT OF REFUND TO OUTSTANDING DEMANDS FOR AY 2015-2016.