Wp(C)/20510/2013 Of N.suresh Kumar 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. 20510 of 2013 (K) ---------------------------- PETITIONER(S)/PETITIONER :--------------------------- N.SURESH KUMAR, AGED 38 YEARS S/O. C.T.NARAYANAN, CHAKKARATHU VEEDU NORTH KULAMAKKAL, M.O.WARD, ALAPPUZHA DISTRICT. BY ADV. SMT.M.S.KIRAN RESPONDENT(S)/RESPONDENTS : ---------------------------- 1. THE INCOME TAX OFFICER, WARD-3, ALAPPUZHA INCOME TAX OFFICE, AARATTUKULAKKARA COMPLEX INCOME TAX OFFICE, AARATTUKULAKKARA COMPLEX OPP.GENERAL HOSPITAL, AN PURAM, ALAPPUZHA-688 011. 2. COMMISSIONER OF INCOME TAX APPEALS(III), KOCHI. APPEALS(III), 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 ------------------------ EXT.P1 : COPY OF THE ASSESSMENT ORDER DTD.27.3.2013 FOR THE ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT. ASSESSMENT YEAR 2010-2011 ISSUED BY THE 2ND RESPONDENT. EXT.P2 : COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY FILED UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT. UNDER RULE 45 OF THE ACT BEFORE THE 1ST RESPONDENT. EXT.P3 : COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF THE APPEAL. TILL THE DISPOSAL OF THE APPEAL. EXT.P4 : COPY OF THE DEMAND NOTICE DTD.1.7.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. RESPONDENT(S)' EXHIBITSNIL ------------------------ //TRUE COPY// P.A TO JUDGE V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.20510 of 2013 = = = = = = = = = = = == = = = = Dated this the 20[th] day of August, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 and order of assessment. The appeal is accompanied by a petitionto condone delay and Ext.P3 petition for stay of recovery ofthe disputed tax. The petitioner is aggrieved by Ext.P4demand notice issued during the pendency of the appeal andthe petition aforestated. 2. I direct the second respondent to consider thepetition for condonation of delay and Ext.P3 petition for staywith notice to the petitioner within a period of two months.The coercive steps pursuant to Ext.P4 demand notice shall beput on hold till orders are passed on Ext.P3 petition asdirected 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