Wp(C)/23573/2014 Of M.radhakrishnan Nair v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 3RD DAY OF SEPTEMBER 2014/12TH BHADRA, 1936 WP(C).No. 23573 of 2014 (V) ---------------------------- PETITIONER(S): -------------------------- M.RADHAKRISHNAN NAIR, FLAT NO. 1 A 2, FOUR SQUARE MANOR,HOLY FAITH BUILDING, THRIKAKKARA, KOCHI-682021 BY ADVS.SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.NOBY THOMAS CYRIAC RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD 2(3),CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,KOCHI-682 018 2. COMMISSIONER OF INCOME TAX (APPEALS),SANJUAN TOWERS, OLD RAILWAY STATION ROAD,KOCHI- 682 018 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX GP SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-09-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23573 of 2014 APPENDIX EXHIBITS P1-TRUE COPY OF ASSESSMENT ORDER DATED 27.3.2014 PASSED BY R1 UNDERSECTION 143(3) P2-TRUE COPY OF APPEAL DATED 18.4.2014 FILED BY THE PETITIONER BEFORE R2 P3-TRUE COPY OF STAY PETITION DATED 18.4.2014 FILED BY THE PETITIONERBEFORE R2. //True Copy// P.A. To Judge K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 23573 of 2014 - - - - - - - - - - - - - - - - Dated 3[rd] September, 2014 - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT Ext.P1 is the assessment order passed by the 1[st]respondent under Section 143(3) of the Income Tax Act,1961, against which the petitioner has filed Ext.P2 appealalong with Ext.P3 application for stay which are stated to bepending before the 2[nd] respondent. 2. In the above circumstances, it is deemed fit that theappellate authority, the 2[nd] respondent, be directed todispose of Ext.P3 stay application within a period of onemonth from today. It is also directed that in the meanwhile,coercive proceedings pursuant to Ext.P1 shall be kept inabeyance and the orders passed on Ext.P3 shall determinethe matter, thereafter. Writ petition disposed of. Sd/- K.VINOD CHANDRAN Judge Mrcs