Wp(C)/19893/2014 Of Majeedha Beevi v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 1ST DAY OF AUGUST 2014/10TH SRAVANA, 1936 WP(C).No. 19893 of 2014 (J) --------------------------------------- PETITIONER: ------------------- MAJIDHA BEEVI,W/O. SHAJAHAN, AMINAS,NAGAROOR ROAD,KALLAMBALAM,KALLAMBALAM.P.O.,THIRUVANANTHAPURAM DISTRICT. BY ADVS.SRI.M.R.RAJESH, SMT.E.S.SANDHYA. RESPONDENTS: ----------------------- 1.THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE - 1,4TH FLOOR, ANNEXE,AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003.CENTRAL CIRCLE - 1,4TH FLOOR, ANNEXE,AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 2.THE COMMISSIONER OF INCOME TAX (APPEALS) - III,KERA BHAVAN, 6TH FLOOR, S.R.V.H.S ROAD,COCHIN - 682 016. 3.THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE - 1, 4TH FLOOR,ANNEXUE, AAYKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM,PIN - 695 003. 4.THE TAX RECOVERY OFFICER,RANGE - 1, TRIVANDRUM, RANGE - 1, TRIVANDRUM, OFFICE OF THE J.T. COMMISSIONER OF INCOME TAX, 3RD FLOOR, AAYKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. BY SRI.JOSE JOSEPH, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P.1: TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2006 - 07.ASSESSMENT YEAR 2006 - 07. EXT.P.1(a): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2007 - 08.ASSESSMENT YEAR 2007 - 08. EXT.P.1(b): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2008 - 09.ASSESSMENT YEAR 2008 - 09. EXT.P.1(c): TRUE COPY OF THE ASSESSMENT ORDER DTD. 31/03/2014 FOR THE ASSESSMENT YEAR 2009 - 10.ASSESSMENT YEAR 2009 - 10. EXT.P.2: TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECOND RESPONDENT.THE ASSESSMENT YEAR 2006-07 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(a): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT.THE ASSESSMENT YEAR 2007-08 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(b): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT.THE ASSESSMENT YEAR 2008-09 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.2(c): TRUE COPY OF THE MEMORANDUM OF APPEAL DTD. 24/04/2014 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT.THE ASSESSMENT YEAR 2009-10 SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P.3: TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2006-07.ASSESSMENT YEAR 2006-07. EXT.P.3.(a): TRUE COPY OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2007-08.ASSESSMENT YEAR 2007-08. EXT.P.3.(b): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P.3(c): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P.4: A TRUE COPY OF THE ORDER NO.BVCPM2195L/CTRL.CIR-I/TVM/2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT.2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// K.VINOD CHANDRAN, J- - - - - - - - - - - - - - - - - - - - W.P.(C).No. 19893 of 2014 - - - - - - - - - - - - - - - - Dated 1[st] August, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT EXT.P.3.(b): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2008-09.ASSESSMENT YEAR 2008-09. EXT.P.3(c): TRUE COPIES OF THE STAY PETITIONS DTD. 02/06/2014 FOR THE ASSESSMENT YEAR 2009-10.ASSESSMENT YEAR 2009-10. EXT.P.4: A TRUE COPY OF THE ORDER NO.BVCPM2195L/CTRL.CIR-I/TVM/2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT.2013-14 DTD. 15/05/2014 U/SEC. 220 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// K.VINOD CHANDRAN, J- - - - - - - - - - - - - - - - - - - - W.P.(C).No. 19893 of 2014 - - - - - - - - - - - - - - - - Dated 1[st] August, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 series are the assessment orderspassed against the petitioner for the years2006-07 to 2009-10, against which the petitionerfiled Ext.P2 series of appeals along withExtt.P3 series of stay petitions, which arestated to be pending before the 2[nd] respondent.In the meanwhile, coercive proceedings have beeninitiated. It is in this context, the writpetition has been filed. 2. In the above circumstances, it isdirected that the appellate authority, the 2[nd]respondent herein, shall dispose of Ext.P3series of stay petitions, within a period ofone month from today and the coerciveproceedings be stayed until such orders are passed, which orders shall determine the matterthereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//