Wp(C)/18876/2012 Of R.jayaram v. The Assistant Director Of Incometax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 10TH DAY OF AUGUST 2012/19TH SRAVANA 1934 WP(C).No. 18876 of 2012 (H) --------------------------------------- PETITIONER: ------------------- R.JAYARAM, JAGEE JEWELLERS, KALLAMBALAM, THIRUVANANTHAPURAM, PINCODE- 695 605. BY ADVS.SRI.V.ABRAHAM MARKOS, SRI.MATHEWS K.UTHUPPACHAN, SRI.TERRY V.JAMES. RESPONDENTS: ------------------------ 1. THE ASSISTANT DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, THIRUVANANTHAPURAM - 695 011. INTERNATIONAL TAXATION, THIRUVANANTHAPURAM - 695 011. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM - 695 011. THIRUVANANTHAPURAM - 695 011. 3. THE ASSISTANT DIRECTOR OF INCOME TAX, THIRUVANANTHAPURAM - 695 011. THIRUVANANTHAPURAM - 695 011. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.18876/2012-H: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1. TRUE COPY OF ASSESSMENT ORDER DATED 29.12.2011 FOR ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXHIBIT P2. TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.02.2012.2ND RESPONDENT DATED 27.02.2012. EXHIBIT P3. TRUE COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 23.07.2012.2ND RESPONDENT DATED 23.07.2012. EXHIBIT P4. TRUE COPY OF LETTER DATED 12.07.2012 FROM FEDERAL BANK LTD., BRANCH KALLAMBALAM TO THE PETITIONER.BRANCH KALLAMBALAM TO THE PETITIONER. EXHIBIT P5. TRUE COPY OF LETTER DATED 12.07.2012 FROM STATE BANK OF TRAVANCORE, BRANCH KALLAMBALAM TO THE PETITIONER.TRAVANCORE, BRANCH KALLAMBALAM TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C).No.18876 of 2012 ---------------------------------------- Dated this the 10[th] day of August, 2012 JUDGMENT The assessment in respect of the assessment year 2009- 2010 has been finalized as per Ext.P1, aggrieved of which thepetitioner has preferred Ext.P2 appeal along with Ext.P3 petitionfor stay, which are pending consideration before the secondrespondent. The grievance of the petitioner is with regard to thecoercive steps, particularly, causing attachment of the Bankaccounts. It is also the case of the petitioner that, substantialportion of the liability has already been cleared by virtue of therealization pursuant to the attachment of the Bank account. 2. The learned counsel for the petitioner submits that, outof the total amount of Rs. 41,95, 151/-(Rupees forty one lakhsninety five thousand one hundred and fifty one), the petitionerhas already satisfied a sum of Rs. 32,98,260/-(Rupees thirty twolakhs ninety eight thousand two hundred and sixty) as realized bythe respondents by attaching the Bank account. 3. Heard the learned Standing Counsel for the respondents W.P.C. No.18876 of 2012 as well. 4. In the above facts and circumstances, the secondrespondent is directed to consider and pass final orders on Ext.P2appeal in accordance with law, as expeditiously as possible.Further proceedings for realization of the amount pursuant toExt.P1 order shall be kept in abeyance till such time. Writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. Kp/-