Wp(C)/20509/2013 Of C.t.narayanan v. The Income Tax Officer, Ward-3, Alappuzha

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. 20509 of 2013 (K) ---------------------------- PETITIONER:----------- C.T.NARAYANAN, AGED 81 YEARS S/O.THUPRAKUTTY, CHAKKARATHU VEEDU, NORTH KULAMAKKAL M.O.WARD, ALAPPUZH DISTRICT. BY ADV. SMT.M.S.KIRAN RESPONDENTS:------------- 1. THE INCOME TAX OFFICER, WARD-3, ALAPPUZHA, INCOME TAX OFFICE, AARATTUKULAKKARACOMPLEX, OPP.GENERAL HOSPITAL AN PURAM, ALAPPUZHA-688011. 2. COMMISSIONER INCOME TAX APPEALS (III), 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: WP(C).No. 20509 of 2013 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 25.03.2013 FOR THE ASSESSMENT YEAR 2009-2010 ISSUED BY THE 2ND RESPONDENT. ASSESSMENT YEAR 2009-2010 ISSUED BY THE 2ND RESPONDENT.EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 27/03/2013 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT. ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT.EXT.P3: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXT.P1 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE IST RESPONDENT. CHALLENGING EXT.P1 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE IST RESPONDENT.EXT.P4: TRUE COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF EXT.P3 APPEAL. PROCEEDINGS TILL THE DISPOSAL OF EXT.P3 APPEAL.EXT.P5: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXT.P2 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE IST RESPONDENT. CHALLENGING EXT.P2 ASSESSMENT ORDER FILED UNDER RULE 45 OF THE ACT BEFORE THE IST RESPONDENT. EXT.P6: TRUE COPY OF THE PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF THE EXT.P5 APPEAL. PROCEEDINGS TILL THE DISPOSAL OF THE EXT.P5 APPEAL.EXT.P7: TRUE COPY OF THE DEMAND NOTICE DATED 01.07.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. RESPONDENT(S)' EXHIBITSNIL------------------------ //TRUE COPY// P.A TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.20509 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 andP6 petitions for stay. The petitioner is aggrieved by Ext.P7demand notice served on him during the pendency of theappeals and the petitions aforestated. 2. I direct the second respondent to consider thepetitions for condonation of delay and Exts.P4 and P6 petitionsfor stay with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P7 demand noticeshall be put on hold till orders are passed on Exts.P4 and P6petitions as directed above. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The writ petition is disposed of. V.CHITAMBARESHJUDGE