Wp(C)/21718/2013 Of Lawrence M.j v. The Deputy Commissioner Of Income Tax

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. 21718 of 2013 (L) ---------------------------- PETITIONER: -------------------- LAWRENCE M.J., MADATHIPARAMBIL, (KADAMATTUPARAMBIL), MARADU.P.O ERNAKULAM, PIN-682 304. BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH R. NAIR SMT.NIVEDITA A.KAMATH SRI.VIKEESHA T.S. SMT.NIVEDITA A.KAMATH RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, ERNAKULAM 682 018 CENTRAL CIRCLE-1, ERNAKULAM 682 018 2. COMMISSIONER OF INCOME TAX(APPEALS), ERNAKULAM - 682 018 R1 &R2 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. 21718 of 2013 (L) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT-P1 TRUE COPY OF THE ORDER DATED 30.3.2013 ISSUED TO THE PETITIONERBY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR A.Y.2007-08. EXT.P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT FOR THE A.Y.2007-08. EXT.P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 26.8.2013 ISSUEDTO THE PETITIONER BY THE FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE SKV V.CHITAMBARESH,J ------------------------------------- W.P.(C).No.21718 OF 2013 ----------------------------------------- Dated this the 2[nd] day of September, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal against Ext.P1 order imposing penalty under the Income Tax Act 1961.The appeal is accompanied by Ext.P3 petition for stay ofrecovery of the disputed amount. The petitioner isaggrieved by Ext.P4 demand notice served on him duringthe pendency of the appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P3petition with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P4 notice shallbe put on hold till orders are passed on Ext.P3 petition asdirected above. The Writ Petition is disposed of. Sd/ V.CHITAMBARESH, JUDGE. /True Copy/ P.A. To Judge