Wp(C)/14917/2014 Of O.g.sunil v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 8TH DAY OF JULY 2014/17TH ASHADHA, 1936 WP(C).No. 14917 of 2014 (L) ---------------------------------------- PETITIONER : --------------------- O.G.SUNIL, 13B, LINK HORIZON, MARINE DRIVE, ERNAKULAM, KOCHI-11. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH SRI.JOSE JOSEPH (CHEMPLAYIL) RESPONDENT(S): ---------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM - 682 018. CENTRAL CIRCLE-2, ERNAKULAM - 682 018. 2. THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, FIRST FLOOR, (BLOCK C-1 & C-II), KENDRIYA BHAVAN, OPPOSITE CSEZ KAKKANAD, COCHIN - 682 037. KENDRIYA BHAVAN, OPPOSITE CSEZ KAKKANAD, COCHIN - 682 037. 3. TAX RECOVERY OFFICER, RANGE-I, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. KOCHI-18. BY ADV.SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 14917 of 2014 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2002-2003 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P2 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2003-2004 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P3 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2004-2005 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P4 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2005-2006 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P5 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2006-2007 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P6 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2007-2008 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P7 :TRUE COPY ASSESSMENT ORDER FOR A.Y. 2008-2009 DATED 31-12-2009.DATED 31-12-2009. EXHIBIT P8 :TRUE COPY OF THE ORDER DATED 19-11-2013 PASSED BY THE FIRST APPELLATE AUTHORITY.THE FIRST APPELLATE AUTHORITY. EXHIBIT P9 :TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2002-03.FOR THE A.Y. 2002-03. EXHIBIT P10: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2003-04.FOR THE A.Y. 2003-04. EXHIBIT P11:TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2004-05.FOR THE A.Y. 2004-05. EXHIBIT P12: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2005-06.FOR THE A.Y. 2005-06. EXHIBIT P13: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2006-07.FOR THE A.Y. 2006-07. EXHIBIT P14: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2007-08.FOR THE A.Y. 2007-08. EXHIBIT P15: TRUE COPY OF THE APPEAL FILED BEFORE SECOND RESPONDENT FOR THE A.Y. 2008-09.FOR THE A.Y. 2008-09. EXHIBIT P16: TRUE COPY OF THE NOTICE ISSUED BY THIRD RESPONDENT DATED 03-06-2014.DATED 03-06-2014. Msd. WP(C).No. 14917 of 2014 (L) ---------------------------------------- EXHIBIT P17: TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FORTHE A.Y 2002-2003.THE A.Y 2002-2003. EXHIBIT P17(A): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2003-2004. THE A.Y 2003-2004. EXHIBIT P17(B): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2004-2005. THE A.Y 2004-2005. EXHIBIT P17(C): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2005-2006. THE A.Y 2005-2006. EXHIBIT P17(D): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2006-2007. THE A.Y 2006-2007. EXHIBIT P17(E): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2007-2008. THE A.Y 2007-2008. EXHIBIT P17(F): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2008-2009. THE A.Y 2008-2009. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. EXHIBIT P17(B): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2004-2005. THE A.Y 2004-2005. EXHIBIT P17(C): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2005-2006. THE A.Y 2005-2006. EXHIBIT P17(D): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2006-2007. THE A.Y 2006-2007. EXHIBIT P17(E): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2007-2008. THE A.Y 2007-2008. EXHIBIT P17(F): TRUE COPY AFFIDAVIT AND STAY PETITION DATED 27.06.2014 FOR THE A.Y 2008-2009. THE A.Y 2008-2009. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 14917 of 2014 ======================Dated this the 8[th] day of July, 2014 J U D G M E N T Exts.P1 to P7 are the assessment orders passedagainst the petitioner for the years 2002-03 to 2008-09.Against these orders, petitioner filed Exts.P9 to P15appeals, before the 2[nd] respondent. Appeals are pendingbefore the 2[nd]respondent. In the meanwhile, coerciveproceedings have been initiated. It is in this context, thewrit petition has been filed. 2. In the above circumstances, it is directed that theappellate authority, the 2[nd] respondent herein, shallconsider and dispose of Exts.P9 to P15 appeals within aperiod of one month from today and the coerciveproceedings pursuant to Exts.P1 to P7 assessment ordersshall be kept in abeyance which order shall determine thematter thereafter. Writ petition disposed of. K. VINOD CHANDRAN,JUDGE