Wp(C)/25107/2014 Of Jayaraj v. Income-Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH DAY OF SEPTEMBER 2014/4TH ASWINA, 1936 WP(C).No.25107 of 2014 (K) ------------------------------------- PETITIONER: -------------------- H.JAYARAJ,11JF NIVAS,VADAKKEVEETTIL,THEKKUTHAIPOZHIYOOR,TRIVANDRUM - 695 525., BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENTS: ------------------------- 1. INCOME-TAX OFFICER,WARD 1(4), AAYAKAR BHAVAN, KAUDIAR,TRIVANDRUM - 695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IAAYAKAR BHAVAN,KAUDIAR,TRIVANDRUM - 695003. 3. COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KAUDIAR,TRIVANDRUM - 695003. R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-09-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk WP(C).No.25107 of 2014 (K) --------------------------------------- APPENDIX PETITIONERS EXHIBITS ------------------------------------- EXHIBIT P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 29.04.2014 U/S 143(3) OF THE ACT AND THE DEMAND NOTICE ISSUED U/S.156 . 143(3) OF THE ACT AND THE DEMAND NOTICE ISSUED U/S.156 . EXHIBIT P2:TRUE COPY OF THE FIRST STATIONARY APPEAL FILED BEFORE THE COMMISSIONER OF INCOME-TAX(APPEALS-I), TRIVANDRUM ON 21.07.2014. THE COMMISSIONER OF INCOME-TAX(APPEALS-I), TRIVANDRUM ON 21.07.2014.EXHIBIT P3:A TRUE COPY OF THE NOTICE U/S226(3) DATED 24.07.2014 ISSUED TO THE MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. TO THE MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P3(a) : A TRUE COPY OF THE NOTICE U/S226(3) DATED 24.07.2014 ISSUED TO THE MANAGER SBT, POZHIYOOR BRANCH, THIRUVANANTHAPURAM. ISSUED TO THE MANAGER SBT, POZHIYOOR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P3(b) : A TRUE COPY OF THE NOTICE U/S226(3) DATED 24.07.2014 ISSUED TO THE MANAGER THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, UCHAKKADA BRANCH, THIRUVANANTHAPURAM. ISSUED TO THE MANAGER THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, UCHAKKADA BRANCH, THIRUVANANTHAPURAM. EXHIBIT P3(c) : A TRUE COPY OF THE NOTICE U/S226(3) DATED 22.08.2014 ISSUED TO THE MANAGER FEDERAL BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. ISSUED TO THE MANAGER FEDERAL BANK, POOVAR BRANCH, THIRUVANANTHAPURAM. EXHIBIT P3(d) : A TRUE COPY OF THE NOTICE U/S226(3) DATED 24.07.2014 ISSUED TO THE MANAGER HDFC, PMG BRANCH, THIRUVANANTHAPURAM. ISSUED TO THE MANAGER HDFC, PMG BRANCH, THIRUVANANTHAPURAM. EXHIBIT P4:TRUE COPY OF THE LETTER DATED 22.08.2014 ISSUED BY THE BRANCH MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM SHOWING DEDUCTION OF RS.2,83,201.60 FROM THE PETITIONER'S BANK ACCOUNT AND HAS SUBMITTED A DEMAND DRAFT TO THE INCOME TAX OFFICER FOR THE SAID AMOUNT. BRANCH MANAGER, ING VYSYA BANK, POOVAR BRANCH, THIRUVANANTHAPURAM SHOWING DEDUCTION OF RS.2,83,201.60 FROM THE PETITIONER'S BANK ACCOUNT AND HAS SUBMITTED A DEMAND DRAFT TO THE INCOME TAX OFFICER FOR THE SAID AMOUNT. EXHIBIT P5:TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT ON 22.09.2014 RESPONDENT ON 22.09.2014 RESPONDENTS EXHIBITS: --------------------------------------- NIL //TRUE COPY// P.S. TO JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) No.25107 of 2014 --------------------------------------- Dated this the 26[th] day of September, 2014. JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the EXHIBIT P5:TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT ON 22.09.2014 RESPONDENT ON 22.09.2014 RESPONDENTS EXHIBITS: --------------------------------------- NIL //TRUE COPY// P.S. TO JUDGE P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.(C) No.25107 of 2014 --------------------------------------- Dated this the 26[th] day of September, 2014. JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the first respondent in respect of the assessment year 2012-2013,the petitioner has already preferred Ext.P2 appeal along withpetition to condone the delay and Ext.P5 petition for stay, whichare pending consideration before the second respondent. Thegrievance of the petitioner is that, without any regard to thependency of the above proceedings, the respondents areproceeding with coercive steps, as borne by Ext.P3 series notices,which hence are sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the secondrespondent is directed to pass appropriate orders on petition tocondone the delay and Ext. P3 petition for stay, in accordancewith law, as expeditiously as possible, at any rate, within 'onemonth' from the date of receipt of a copy of this judgment.Coercive proceedings pursuant to Ext.P3 series notices shall be W.P.C.No.25107 of 2014 kept in abeyance till such time. Petitioner shall produce a copy of this judgment, along withcopy of the writ petition, before the second respondent, forfurther steps. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE sp