Wp(C)/20508/2013 Of N. Sreekumar v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 20TH DAY OF AUGUST 2013/29TH SRAVANA, 1935 WP(C).No. 20508 of 2013 (K) ---------------------------- PETITIONER(S):--------------- N. SREEKUMAR, AGED 52 YEARS, S/O.C.T.NARAYANAN, CHAKKARATHU VEEDU, NORTH KULAMAKKAL, M.O.WARD, ALAPPUZHA DISTRICT. BY ADV. SMT.M.S.KIRAN RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER WARD-3, ALAPPUZHA, INCOME TAX OFFICE AARATTUKULAKKARA COMPLEX, OPP.GENERAL HOSPITAL AN PURAM, ALAPPUZHA-688011. AARATTUKULAKKARA COMPLEX, OPP.GENERAL HOSPITAL AN PURAM, ALAPPUZHA-688011. 2. COMMISSIONER OF INCOME TAX APPEALS KOCHI. KOCHI. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2013 FOR THE ASSESSMENT YEAR 2009-2010 ISSUED BY THE 2ND RESPONDENT.THE ASSESSMENT YEAR 2009-2010 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 27.03.2013 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT.THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P3: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXHIBIT-P1 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT.CHALLENGING EXHIBIT-P1 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT. EXHIBIT-P4: TRUE COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF THE EXHIBIT-P3 APPEAL.PROCEEDINGS TILL THE DISPOSAL OF THE EXHIBIT-P3 APPEAL. EXHIBIT-P5: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXHIBIT-P2 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT.CHALLENGING EXHIBIT-P2 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT. EXHIBIT-P6: TRUE COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF EXHIBIT P5 APPEAL.PROCEEDINGS TILL THE DISPOSAL OF EXHIBIT P5 APPEAL. EXHIBIT-P7: TRUE COPY OF THE DEMAND NOTICE DATED 01.07.2013 ISSUED BYTHE 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT.THE 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. RESPONDENT(S)' EXHIBITS ------------------------- NIL //TRUE COPY// P.A TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.20508 of 2013 = = = = = = = = = = = == = = = = Dated this the 20[th] day of August, 2013 J U D G M E N T The petitioner has filed Exts.P3 and P5 appeals against Exts.P1 and P2 orders of assessment. The appeals areaccompanied by petitions to condone delay and Exts.P4 and P6petitions for stay. The petitioner is aggrieved by Ext.P7 demandnotice served on him during the pendency of the appeals and thepetitions aforestated. 2. I direct the second respondent to consider the petitionsfor condonation of delay and Exts.P4 and P6 petitions for staywith notice to the petitioner within a period of two months. Thecoercive steps pursuant to Ext.P7 demand notice shall be put onhold till orders are passed on Exts.P4 and P6 petitions asdirected above. 3. The petitioner shall produce a copy of the writ petitionwith the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESHJUDGE