Wp(C)/14900/2014 Of G.raghavan v. Assistant Director Of Income Tax (International Taxation)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 12TH DAY OF JUNE 2014/22ND JYAISHTA, 1936 WP(C).No. 14900 of 2014 (J) ---------------------------- PETITIONER(S): -------------- G.RAGHAVAN, "RAGAMAS", 3/2748, KRA-59A, FATHIMA COLONY, PATTOM, TRIVANDRUM. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT(S): -------------- 1. ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION),THIRUVANANTHAPURAM-695 001.THIRUVANANTHAPURAM-695 001. 2. COMMISSIONER OF INCOME TAX (APPEALS),THIRUVANANTHAPURAM-695001.THIRUVANANTHAPURAM-695001. 3. COMMISSIONER OF INCOME TAX (APPEALS), (INTERNATIONAL TAXATION), CHENNAI-600 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS : ------------------------ EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 30-3-3014.EXHIBIT P2- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 22-5-2014.EXHIBIT P3- TRUE COPY OF THE APPLICATION FOR STAY DATED 22-5-2014.EXHIBIT P4- TRUE COPY OF THE COMMUNICATION DATED 3-6-2014.EXHIBIT P5- TRUE COPY OF THE COMMUNICATION DATED 29-5-2014. RESPONDENT(S)' EXHIBITS:----------------------- NIL. /true copy/ rvs/ P.A.TO JUDGE K.Vinod Chandran, J. --------------------------------------- W.P.(C).No.14900 of 2014-J ---------------------------------------- Dated this the 12[th] day of June, 2014 J U D G M E N T Exhibit P1 is the assessment order passed against the petitioner for the year 2010-11. Against this order, petitioner filed Ext.P2appeal, which is accompanied by Exhibit P3 stay petition before the 2[nd]respondent. The appeal and the stay petitions are pending before the 3[rd]respondent, as forwarded by the 2[nd] respondent. However, the 1[st]respondent has directed the petitioner to make payment of the entireamounts demanded in instalments. The petitioner is now threatened withcoercive proceedings, evidenced by Exhibit P5 and, hence, the presentwrit petition. 2. In the above circumstances, it is directed that theappellate authority, the 3[rd] respondent, shall dispose of Ext.P3 stayapplication within a period of two months from today and no coerciveproceedings shall be taken until such orders are passed; which ordershall determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment beforethe 3[rd] respondent for compliance. Writ petition disposed of. vku. Sd/-K.Vinod Chandran, Judge