Wp(C)/15046/2014 Of K.v.joseph v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 13TH DAY OF JUNE 2014/23RD JYAISHTA, 1936 WP(C).NO. 15046 OF 2014 (E) --------------------------------------- PETITIONER: ------------------- K.V.JOSEPH & SONS, ENGINEERING CONTRACTORS, KURIEEKAL BUILDINGS, EDAPPALLY P.O, KOCHI - 682 024, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.J.PAUL, AGED 49 YEARS, RESIDING AT KUREEKAL HOUSE, EDAPPALLY. BY ADV. SRI.K.N.CHANDRABABU. RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1) KOCHI, ERNAKULAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. ERNAKULAM. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Prv. W.P.(C).NO.15046/2014- E: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF THE ASSESSMENT ORDER DATED 28.03.14 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2: COPY OF THE DEMAND NOTICE DATED 28.03.14 ISSUED BY THE 1ST RESPONDENT.RESPONDENT. EXHIBIT P3: COPY OF THE APPEAL DATED 26.05.14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4: COPY OF THE STAY PETITION DATED 26.04.14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5: COPY OF THE NOTICE NO.F.NO.CIR2(1)/ARR.DEMAND/2/2014-15 DATED 07.05.14 ISSUED BY THE 1ST RESPONDENT.DATED 07.05.14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6: COPY OF THE REPLY NOTICE DATED 03.06.2014 SUBMITTED BEFORE THE 1ST RESPONDENT BY THE PETITIONER.THE 1ST RESPONDENT BY THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 15046 of 2014 - - - - - - - - - - - - - - - - Dated 13[th] June, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passedagainst the petitioner for the year 2011-12against which the petitioner filed Ext.P3appeal and Ext.P4 stay petition before the2[nd] respondent. Appeal and stay petition arepending before the 2[nd] respondent. In themeanwhile, coercive proceedings have beeninitiated by Ext. P5. It is in this context,the writ petition has been filed. 2. In the above circumstances, it isdirected that the appellate authority, the2[nd] respondent herein, shall consider anddispose of Ext.P4 stay application within aperiod of one month from today and thecoercive steps pursuant to Ext.P5, be stayed WP(C).15046/14 until such orders are passed, which orders shall determine the matter thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//