Wp(C)/24924/2012 Of O.b.baburaj v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 19TH DAY OF OCTOBER 2012/27TH ASWINA 1934 WP(C).No. 24924 of 2012 (M) --------------------------- PETITIONER:----------- O.B.BABURAJ, CONTRACTOR, ORAYAMPURATH HOUSE, KOORKKENCHERY, THRISSUR-680 007. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.P.REJINARK SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS: ------------ 1. THE INCOME TAX OFFICER WARD-2(1), THRISSUR-680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-V KERA BHAVAN, 6TH FLOOR, SRVHS ROAD KOCHI-682 011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 24924 of 2012 (M) --------------------------- APPENDIX ----------- PETITIONER(S) EXHIBITS ------------------------ EXP.P1- TRUE COPY OF THE ASST. ORDER DATED 30.9.2010 FOR THE ASST. YEAR2008-09 PASSED BY THE FIRST RESPONDENT. EXP.P2- TRUE COPY OF ASST. ORDER DATED 14/12/2011 FOR THE ASST. YEAR2009-10 PASSED BY THE FIRST RESPONDENT. EXP.P3- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 29.10.2010 FOR THEASST. YEAR 2008-09 SUBMITTED BY THE PETITIONER BEFORE THE SECONDRESPONDENT. EXP.P3(A)- TRUE COPY OF STAY PETITION DATED 11.10.2012 FOR THE ASST.YEAR 2008-09 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P4- TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.1.2012 FOR THEASST. YEAR 2009-10 SUBMITTED BY THE PETITIONER BEFORE THE SECONDRESPONDENT. EXP.P4(A)- TRUE COPY OF STAY PETITION DATED 16.1.2012 FOR THE ASST.YEAR 2009-10 SUBMITTED by the PETITIONER BEFORE THE SECOND RESPONDENT. EXP.P5- TRUE COPY OF SHOW CAUSE NOTICE DATED 5.10.2012 FOR THE ASST.YEAR 2008-09 ISSUED U/S 221(1) BY THE FIRST RESPONDENT. EXP.P6- TRUE COPY OF SHOW CAUSE NOTICE DATED 5.10.2012 FOR THE ASST.YEAR 2009-10 ISSUED U/S 221(1) BY THE FIRST RESPONDENT. EXP.P7- TRUE COPY OF REPLY DATED 12.10.2012 SUBMITTED BY THE PETITIONERTO THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS : NIL--------------------- / TRUE COPY / P.A. TO JUDGE VK ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.24924 OF 2012(M) -------------------------------------------------- Dated this the 19[th] day of October, 2012 J U D G M E N T Exts.P1 and P2 are the assessment orders passed under theIncome Tax Act against the petitioners for the years 2008-2009 and2009-2010. Aggrieved by the assessment orders petitioner filedExts.P3 and P4 appeals, which are pending before the 2[nd]respondent. Along with the appeals, Exts.P3(a) and P4(a) staypetitions also have been filed. Appeals and the stay petitions arepending. In the meantime petitioner has been issued Exts.P5 and P6show cause notices under Section 22(1) of the Act. After submittingreply, apprehending recovery the writ petition is filed. 2. I heard the Senior Counsel for the petitioner and also theStanding Counsel for the respondent. 3. Admittedly the appeals and stay petitions are pendingbefore the 2[nd] respondent and orders have not ben passed on thestay petitions. Therefore I direct the 2[nd] respondent to consider andpass orders on Exts.P3(a) and P4(a) stay petitions filed by thepetitioner along with Exts.P3 and P4 appeals. This shall be done within 8 weeks from the date of receipt of a copy of the judgment. In the meantime further proceedings for recovery of the amount dueunder Exts.P1 and P2 will stand stayed. Writ Petition is disposed of as above. Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the 2[nd] respondent for compliance. vi/ (ANTONY DOMINIC) JUDGE