Wp(C)/20243/2012 Of Shri C.muraleedharan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 22ND DAY OF AUGUST 2012/31ST SRAVANA 1934 WP(C).No. 20243 of 2012 (E) --------------------------- PETITIONER: ------------- SHRI C.MURALEEDHARAN, AGED 59 YEARS CONSULTING ARCHITECT, M/S.MURALEE & ASSOCIATES UDARASIROMANI ROAD, VELLAYAMBALAM THIRUVANANTHAPURAM-695010. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR RESPONDENTS: -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, "DEVIKRIPA", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM-695003. CENTRAL CIRCLE-1, "DEVIKRIPA", PETTAH PALLIMUKKU, THIRUVANANTHAPURAM-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI-682016. 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD KOCHI-682016. 3. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, THIRUVANANTHAPURAM-695001. CENTRAL CIRCLE-I, THIRUVANANTHAPURAM-695001. 4. THE MANAGER STATE BANK OF TRAVANCORE, VAZHUTHACAUD THIRUVANANTHAPURAM-695006. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SRI.R.S.KALKURA - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20243 of 2012 (E) PETITIONER'S EXHIBITS : EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR 2004-05 ISSUED BY THE 1ST RESPONDENT. EXT.P1(a): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2005-06 ISSUED BY THE 1ST RESPONDENT. EXT.P1(b): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2006-07 ISSUED BY THE 1ST RESPONDENT. EXT.P1(c): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2007-08 ISSUED BY THE 1ST RESPONDENT. EXT.P1(d): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2008-09 ISSUED BY THE 1ST RESPONDENT. EXT.P1(e): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2009-10 ISSUED BY THE 1ST RESPONDENT. EXT.P1(f): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2010-11 ISSUED BY THE 1ST RESPONDENT. EXT.P1(g): TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2011 FOR2004-05 FOR WEALTH TAX, ISSUED BY THE 1ST RESPONDENT. EXT.P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2004-05. EXT.P2(a): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2005-06. EXT.P2(b): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2006-07. EXT.P2(c): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2007-08. EXT.P2(d): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2008-09. EXT.P2(e): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2009-10. EXT.P2(f): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2010-11. EXT.P2(g): TRUE COPY OF THE APPEAL FILED BY THE PETITIONER ON 19.1.2012BEFORE THE 2ND RESPONDENT FOR 2004-05 AGAINST WEALTH TAXASSESSMENT. WP(C).No. 20243 of 2012 (E) EXT.P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2004-05 ON 19.01.12. EXT.P3(a): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2005-06 ON 19.01.12. EXT.P3(b): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2006-07 ON 19.01.12. EXT.P3(c): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2007-08 ON 19.01.12. EXT.P3(d): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2008-09 ON 19.01.12. EXT.P3(e): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2009-10 ON 19.01.12. EXT.P3(f): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2010-11 ON 19.01.12. EXT.P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2004-05 ON 19.01.12. EXT.P3(a): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2005-06 ON 19.01.12. EXT.P3(b): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2006-07 ON 19.01.12. EXT.P3(c): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2007-08 ON 19.01.12. EXT.P3(d): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2008-09 ON 19.01.12. EXT.P3(e): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2009-10 ON 19.01.12. EXT.P3(f): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2010-11 ON 19.01.12. EXT.P3(g): TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR 2004-05 ON 25.01.2012 AGAINST WEALTH TAXASSESSMENT. EXT.P4: TRUE COPY OF THE LETTER DATED 25.1.2012 SENT BY THE PETITIONERTO THE 1ST RESPONDENT. EXT.P5: TRUE COPY OF THE NOTICE NO.PAN: /CC-1/TVM DATED14.03.2012 ISSUED BY THE 1ST RESPONDENT. EXT.P6: TRUE COPY OF THE LETTER DATED 23.03.2012 SENT BY THEPETITIONER TO THE 2ND RESPONDENT. EXT.P7: TRUE COPY OF THE LETTER DATED 26.03.2012 SENT BY THEPETITIONER TO THE 1ST RESPONDENT. EXT.P8: TRUE COPY OF THE NOTICE NO.PAN: /CC-1/TVM 2012-13DATED 10.08.2012 ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS : NIL. True copy P.A. to Judge skj P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C). No.20243 of 2012 ---------------------------------------- Dated this the 22[nd] day of August, 2012 JUDGMENT Being aggrieved of Ext.P1 series assessment orders passed by the first respondent, the petitioner has preferred Ext.P2 seriesappeals, along with Ext.P3 series petitions for stay, which arepending consideration before the second respondent. Thegrievance of the petitioner is that, without any regard to thependency of the above proceedings, the respondents areproceeding with coercive steps, as borne by Exts.P5 and P8,which hence are sought to be intercepted by this Court. 2. Heard the learned Standing Counsel for the respondentsas well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Exts.P5 andP8 petitions for stay, in accordance with law, as expeditiously aspossible, at any rate, within one month from the date of receiptof a copy of this judgment. Status quo shall be maintained tillsuch time. W.P.C. No.20243 of 2012 -2- The petitioner shall produce a copy of this judgment alongwith a copy of this writ petition before the second respondent forfurther steps. The writ petition is disposed of as above. Kp/- P.R. RAMACHANDRA MENON, JUDGE.