Wp(C)/2310/2013 Of Shri.philip Modayil Mani v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 23RD DAY OF JANUARY 2013/3RD MAGHA 1934 WP(C).No. 2310 of 2013 (K) -------------------------- PETITIONER(S): -------------------------- SHRI.PHILIP MODAYIL MANI, MODAYIL,MUTTAMBALAM P.O, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD III,KOTTAYAM RANGE,PUBLIC LIBRARY BUILDING SASTHRI ROAD,KOTTAYAM - 686 001. SASTHRI ROAD,KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE COMMISSIONER OF INCOME TAX-IV KERA BHAVAN,KOCHI - 682 035. KERA BHAVAN,KOCHI - 682 035. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2013,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2310 of 2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1-TRUE COPY OF THE ORDER OF ASSESSMENT DATED 31/12/2010 MADEUNDER SECTION 143 (3) OF THE INCOME TAX ACT ALONG WITH NOTICE OF DEMAND BYTHE INCOME TAX OFFICER, WARD III, KOTTAYAM. EXHIBIT-P2-TRUE COPY OF THE FORM OF APPEAL ALONG WITH STATEMENT OF FACTSAND GROUNDS OF APPEAL DATED 07/01/2011 FILED BEFORE THE COMMISSIONER OFINCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P3-TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF TAX DATED10/01/2011 BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P4-TRUE COPY OF THE NOTICE DATED 09/02/2011 ISSUED BY THE INCOME TAXOFFICER, WARD III, KOTTAYAM. EXHIBIT-P4(A)- TRUE COPY OF THE STAY ORDER DATED 27/03/2012 ISSUED BY THEINCOME TAX OFFICER, WARD III, KOTTAYAM. EXHIBIT-P4(B)- TRUE COPY OF THE CHALLAN NO. 280 DATED 30/03/2012. EXHIBIT-P5- TRUE COPY OF THE POSTING NOTICE DATED 30/06/2011 ISSUED BY THEOFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS IV), KOCHI. EXHIBIT-P6- TRUE COPY OF THE LETTER DATED 27/07/2011 ISSUED TO THECOMMISSIONER OF INCOME TAX (APPEALS IV) KOCHI BY THE cHARTERED ACCOUNTNTOF THE PETITIONER. EXHIBIT-P7- TRUE COPY OF THE NOTICE DATED 10/01/2013 ISSUED BY THE INCOME TAXOFFICER, WARD III, KOTTAYAM. /true copy/ sd/- P.A. To Judge ANTONY DOMINIC, J ........................................ W.P.(C).2310/2013 .............................................. Dated this the 23[rd] day of January, 2013 JUDGMENT Ext.P1 order of assessment passed against thepetitioner is under challenge in Ext.P2 appealfiled before the 2[nd] respondent. It is stated thatalong with the appeal, petitioner has also filedExt.P3 stay petition. In the meantime, althoughcertain payments were made by the petitioner as perExt.P4B, still recovery proceedings are initiatedby Ext.P7. Hence this writ petition. 2.Heard the counsel for the petitioner and thelearned Standing Counsel appearing for therespondents. 3.As at present, appeal and the stay petitionare pending consideration of the 2[nd] respondent, theappellate authority. Therefore, I direct the 2[nd]respondent to pass orders on Ext.P3 stay petition.This the 2[nd] respondent shall do as expeditiously as W.P.(C).2310/13 2 possible, at any rate, within four weeks ofproduction of a copy of this judgment. In themeanwhile, further proceedings pursuant to Ext.P7will stand stayed. 4.Petitioner will produce a copy of thisjudgment along with a copy of the writ petitionbefore the 2[nd] respondent for compliance. Writ petition is disposed of. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge