Wp(C)/20468/2013 Of Prabhath A.k v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 19TH DAY OF AUGUST 2013/28TH SRAVANA, 1935 WP(C).No. 20468 of 2013 (G) ---------------------------- PETITIONER :---------- PRABHATH A.K.,KADEKUZHIYIL HOUSE, KUNDANNUR, MARADU, ERNAKULAM RPERESENTED BY ITS POWER OF ATTORNEY HOLDER PRAKASHAN.K. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS : ----------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, ERNAKULAM-682018. CENTRAL CIRCLE-1, ERNAKULAM-682018. 2. THE COMMISSIONER OF INCOME TAX(APPEALS) OLD RAILWAY STATION ROAD, ERNAKULAM-682018. OLD RAILWAY STATION ROAD, ERNAKULAM-682018. 3. THE TAX RECOVERY OFFICER O/O. THE TAX RECOVERY OFFICER RANGE-1, C.R. BUILDING, I.S. PRESS ROAD, COCHIN-682018 C.R. BUILDING, I.S. PRESS ROAD, COCHIN-682018 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1. TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR2008-2009 DATGED 31-12-2010.2008-2009 DATGED 31-12-2010. P2. TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 29-8-2011.29-8-2011. P3. TRUE COPY OF TGHE STAY PETITION DATGED 29-8-2011. P4. TRUE COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2008-2009 DATED 28-6-2011.2008-2009 DATED 28-6-2011. P5. TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 10-8-2011. DATED 10-8-2011. P6. TRUE COPY OF THE STAY PETITION DATED 10-8-2011. P7. TRUE COPY OF THE NOTICE OF DEMAND IN FORM NO. I.T.C.P. 1 AND DATED 10-5-2012.AND DATED 10-5-2012. P8. TRUE COPY OF THE NOTICE DEMAND IN FORM NO. I.T.C.P. 1 DATED 7-6-2012.DATED 7-6-2012. P9. TRUE COPY OF THE WRITTEN REQUEST SUBMITTED BY THE PETITIONER DATED 15-5-2012.PETITIONER DATED 15-5-2012. RESPONDENT(S)' EXHIBITS :NIL. ----------------------- //TRUE COPY// P.A. TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.20468 of 2013 = = = = = = = = = = = == = = = = Dated this the 19[th] day of August, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 orderof assessment. The same is accompanied by Ext.P3 petition forstay of recovery of the disputed tax. 2. Similarly the petitioner has filed Ext.P5 appeal againstExt.P4 order imposing penalty. The same is accompanied byExt.P6 petition for stay of recovery of the disputed amount. 3. The petitioner is aggrieved by Exts.P7 and P8 demandnotices served on him in the meanwhile. The petitioner contendsthat he cannot be treated as a defaulter so long as the appealshave not been disposed of. 4. I direct the second respondent to consider Exts.P3 andP6 petitions for stay with notice to the petitioner within a periodof two months. The coercive steps pursuant to Exts.P7 and P8notices shall be put on hold in the meanwhile. The petitionershall produce a copy of the writ petition with the judgmentbefore the second respondent for compliance. The writ petition is disposed of. smm V.CHITAMBARESHJUDGE