Wp(C)/16615/2014 Of Thyparambil Skaria James v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 1ST DAY OF JULY 2014/10TH ASHADHA, 1936 WP(C).No. 16615 of 2014 (B) ---------------------------- PETITIONER(S):-------------- THYPARAMBIL SKARIA JAMES, PALLATHARA HOUSE, NELLIKAMON P.O., RANNI, PATHANAMTHITTA. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER,WARD 2,OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX,THIRUVALLA RANGE, ENNIKATTIL ESTATE,NEAR KSRTC BUS STATION,THIRUVALLA-689 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs/ APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXT. P1. TRUE COPY OF THE ORDER OF ASSESSMENT DATED 28/03/2014 PASSED BY THE 1ST RESPONDENT ALONG WITH NOTICE OF DEMAND.THE 1ST RESPONDENT ALONG WITH NOTICE OF DEMAND. EXT. P2. TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL DATED 24/04/2014 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM.24/04/2014 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM. EXT. P3. TRUE COPY OF THE ORDER DATED 30/06/2014 PASSED BY THE 1ST RESPONDENT. EXT. P4. TRUE COPY OF THE APPLICATION FOR STAY DATED 20/05/2014 FILED BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ rvs/ P.A.TO JUDGE K. VINOD CHANDRAN, J. =====================W.P.(C) No. 16615 of 2014 ======================Dated this the 1[st] day of July, 2014 J U D G M E N T Ext.P1 is the assessment order passed against thepetitioner for the year 2012-13. Against which, petitionerfiled Ext.P2 appeal, which is accompanied by Ext.P4 staypetition before the 2[nd] respondent. Appeal and stay petitionare pending before the 2[nd] respondent. In the meanwhile,coercive proceedings have been initiated. It is in thiscontext, the writ petition has been filed. 2. In the above circumstances, it is directed that theappellate authority, the 2[nd] respondent herein, shall disposeof Exts.P4 stay application within a period of one monthfrom today and the coercive proceedings be stayed until W.P.(C) No. 16615 of 2014 such orders are passed, which order shall determine thematter thereafter. Writ petition disposed of. K. VINOD CHANDRAN,JUDGE SB