Wp(C)/21675/2013 Of Vakayil Abdul Saleem v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 2ND DAY OF SEPTEMBER 2013/11TH BHADRA, 1935 WP(C).No. 21675 of 2013 (H) ---------------------------- PETITIONER : ---------------- SHRI. VAKAYIL ABDUL SALEEM "SWAPNAKOODU", BEHIND SITARA AUDITORIUM PALLIPURAM ROAD, PATTAMBI, PALAKKAD-679 303. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.BOBY M.SEKHAR SMT.DIVYA RAVINDRAN SRI.P.G.JAYASHANKAR RESPONDENTS : ------------------ 1. THE INCOME TAX OFFICER WARD-2, PALAKKAD-678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-V 6TH FLOOR, KERA BHAVAN, S.R.V.H.S ROAD KOCHI-682 011. KOCHI-682 011. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-09-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21675 of 2013 (H) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------ P1 : COPY OF THE ASSESSMENT ORDER DTD.22.3.2013 ALONG WITH THEDEMAND NOTICE DTD.22.3.2013 ISSUED BY THE 1ST RESPONDENT FOR THEASSESSMENT YEAR 2010-11. P2 : COPY OF THE MEMORANDUM OF APPEAL DTD.6.4.2013 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. P2(A): COPY OF STAY PETITION DTD.19.8.2013 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT. P3 : COPY OF APPLICATION DTD.6.4.2013 FOR STAY FILED BY THE PETITIONERBEFORE THE 1ST RESPONDENT. P4 : COPY OF THE ORDER NO.ITO/W-2/PKD/13-14 DTD.12.7.2013 ISSUED BYTHE 1ST RESPONDENT. P5 : COPY OF THE CIRCULAR NO.F.NO.404/10/2009-ITCC DTD.1.12.2009 ISSUEDBY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT(S)' EXHIBITS ------------------------------- NIL //True copy// P.A.to Judge uj. V.CHITAMBARESH,J. = = = = = = = = = = = W.P.(C)No.21675 of 2013 = = = = = = = = = = = == = = = = Dated this the 2[nd] day of September, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 orderof assessment under the Income Tax Act. The appeal isaccompanied by Ext.P2(a) petition for stay of recovery of thedisputed tax. The petitioner is apprehensive of coercive steps forrealisation of the amount due during the pendency of the appealand the petition for stay. 2. I direct the second respondent to consider Ext.P2(a)petition with notice to the petitioner within a period of twomonths. The coercive steps for realisation of the amount dueunder Ext.P1 order shall be put on hold till orders are passed onExt.P2(a) petition as directed 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