Wp(C)/15391/2013 Of Moitheen P.m v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 18TH DAY OF JUNE 2013/28TH JYAISHTA 1935 WP(C).No. 15391 of 2013 (Y) --------------------------------------- PETITIONER: ------------------- MOITHEEN P.M., PLAPPILLY HOUSE, S.N.PURAM, THAIKKATTUKARA, ALUVA 683 101. BY ADVS.SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENT(S): -------------------------- 1. THE INCOME TAX OFFICER, WARD-2, ALUVA - 683 101. WARD-2, ALUVA - 683 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KERA BHAVAN, KOCHI - 682 016. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------------------- APPENDIX PETITIONERS' EXHIBITS EXHIBIT P1: TRUE COPY OF THE ACKNOWLEDGEMENT DT.29/10/2012 ISSUED BY THE 1ST RESPONDENT.THE 1ST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 29/12/2012. EXHIBIT P3: TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE NOTICE U/S 221(1)OF THE IT ACT DT.6/6/2013 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS NIL. TRUE COPY P.S.TO JUDGE V.CHITAMBARESH,J ------------------------------------- W.P.(C).No.15391 OF 2013 -----------------------------------------Dated this the 18[th] day of June, 2013 JUDGMENT The petitioner has filed Ext.P3 appeal accompanied byExt.P3(a) petition for stay against Ext.P2 order of assessmentunder the Income Tax Act. The petitioner is aggrieved by Ext.P4demand notice and contends that he cannot be treated as adefaulter so long as the order of assessment has not becomefinal. 2. I direct the second respondent to consider Ext.P3(a)petition for stay within a period of one month. The coerciveproceedings evidenced by Ext.P4 notice shall be put on hold iforders are passed on Ext.P3(a) petition as directed above. 3. The petitioner shall produce a copy of the Writ Petitionwith the judgment before the second respondent for compliance. The Writ Petition is disposed of. Sd/- V.CHITAMBARESH, JUDGE. /True Copy/ SKV