Wp(C)/21722/2014 Of Shri Ravindran K v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 20TH DAY OF AUGUST 2014/29TH SRAVANA, 1936 WP(C).No. 21722 of 2014 (M) ---------------------------- PETITIONER(S): ----------------------- SHRI RAVINDRAN KS/O KUNJU KRISHNANAGED 72 YEARS, “ARCHANA”PANCHAVILA, ANJAL P.OKOLLAM DISTRICT - 691 307 BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ------------------------- 1.THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE - 1, KOLLAM - 691 001 2.THE COMMISSIONER OF INCOME TAX (APPEALA)AAYAKAR BHAVAN, KOWDIARTHIRUVANANTHAPURAM - 695 003 R BY GOVERNMENT PLEADER SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------------------- APPENDIX PETITIONERS EXHIBITS EXT.P1COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DTD. 29.3.14 PASSED BY THE 1ST RESPONDENT.NOTICE DTD. 29.3.14 PASSED BY THE 1ST RESPONDENT. EXT.P2COPY OF THE MEMORANDUM OF APPEAL DTD.17.4.14 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT.BY THE PETITIONER BEFORE THE SECOND RESPONDENT.EXT.P3COPY OF STAY PETITION DTD. 22.6.14 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4COPY OF NOTICE U/S 221(1) OF THE INCOME TAX ACT DTD.8.8.14 ISSUED BY THE FIRST RESPONDENT.ISSUED BY THE FIRST RESPONDENT. EXT.P5COPY OF LETTER DTD.16.8.14 SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT ALONG WITH CONFIRMATION LETTER.THE FIRST RESPONDENT ALONG WITH CONFIRMATION LETTER. RESPONDENTS EXHIBITS:NIL // TRUE COPY // P.A TO JUDGE. SB K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 21722 of 2014 - M======================Dated this the 20[th] day of August, 2014 J U D G M E N T Ext.P1 is the assessment order passed against thepetitioner for the year 2011-12. Against which, petitionerfiled Ext.P2 appeal, which is accompanied by Ext.P3 staypetition before the 2[nd] respondent. Appeal and stay petitionare pending before the 2[nd] respondent. In the meanwhile,coercive proceedings have been initiated. It is in thiscontext, the writ petition has been filed. 2. In the above circumstances, it is directed that theappellate authority, the 2[nd] respondent herein, shall disposeof Ext.P3 stay application within a period of one month fromtoday and the coercive proceedings be stayed until suchorders are passed, which order shall determine the matterthereafter. Writ petition disposed of. K. VINOD CHANDRAN,JUDGE