Wp(C)/20313/2012 Of Paul P.abraham v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 27TH DAY OF AUGUST 2012/5TH BHADRA 1934 WP(C).No. 20313 of 2012 (L) --------------------------- PETITIONER(S):------------- PAUL P.ABRAHAM, PALATHULLIL HOUSE, BRAHMAPURAM, AMBALAMEDU, ERNAKULAM-682 303. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), 3RD FLOOR, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018. I.S.PRESS ROAD, KOCHI - 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS-II) SANJUAN TOWERS, KOCHI - 682 018. BY ADV.SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20313 of 2012 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER OF ASSESSMENT OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOCHI DATED 31.12.2010 FOR THE ASSESSMENT YEAR 2008-09.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOCHI DATED 31.12.2010 FOR THE ASSESSMENT YEAR 2008-09. EXT.P2:COPY OF THE FORM APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI.THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI.EXT.P3:COPY OF THE NOTICE DATED 23.01.2012 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOCHI.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOCHI. EXT.P4:COPY OF THE STAY APPLICATION DATED 31.1.2012 FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI.THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI. EXT.P5:COPY OF THE JUDGMENT DATED 8.2.2012 IN W.P.(C) NO.3244/2012.EXT.P6:COPY OF THE ORDER DATED 3.4.2012 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI.EXT.P6:COPY OF THE ORDER DATED 3.4.2012 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-II, KOCHI. EXT.P7:COPY OF THE CHALLAN RECEIPT DATED 17.4.2012 ISSUED BY INDIANOVERSEAS BANK.OVERSEAS BANK.EXT.P7(a):COPY OF THE CHALLAN RECEIPT DATED 17.5.2012 ISSUED BY INDIANOVERSEAS BANK.OVERSEAS BANK.EXT.P7(b):COPY OF THE CHALLAN RECEIPT DATED 15.6.2012 ISSUED BY INDIANOVERSEAS BANK.OVERSEAS BANK.EXT.P7(c):COPY OF THE CHALLAN RECEIPT DATED 23.7.2012 ISSUED BY INDIANOVERSEAS BANK.OVERSEAS BANK. EXT.P7(d):COPY OF THE CHALLAN RECEIPT DATED 23.8.2012 ISSUED BY INDIANOVERSEAS BANK.OVERSEAS BANK. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ K. VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.20313 of 2012 ---------------------------------------- Dated this the 27[th] day of August, 2012 JUDGMENT The petitioner challenges Ext.P6 interim order passed by the appellate authority under the Income Tax Act, granting stay till31.08.2012 or till the disposal of appeal which ever is earlier. Itis the contention of the petitioner that the appeal is not taken upfor hearing and on 31.08.2012 the stay would expire. Thepetitioner also contends that the condition of payment of 50%has already been made by the petitioner. If the petitioner hasmade said payment, there shall be an interim stay till thedisposal of the appeal. On verification of records, if it is foundthat the petitioner has not paid the amount, the respondents canproceed against the petitioner for the entire amount irrespectiveof the pendency of the appeal. Writ petition is disposed of. K. VINOD CHANDRAN, JUDGE.