Wp(C)/28181/2013 Of Nihas.b v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 18TH DAY OF NOVEMBER 2013/27TH KARTHIKA, 1935 WP(C).No. 28181 of 2013 (W) -------------------------------------- PETITIONER : --------------------- NIHAS.B PROPRIETOR, AIR EXPRESS TOURS & TRAVELS, VELLAKKINAR ALAPPUZHA-688 001. BY ADVS.SRI.K.S.HARIHARAPUTHRAN SRI.M.D.SASIKUMARAN SRI.GEORGE MATHEW SRI.P.A.ISMAIL SRI.SUNIL KUMAR A.G SRI. DIPU JAMES RESPONDENTS : ------------------------- 1. INCOME TAX OFFICER WARD-3, ALAPPUZHA-688 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD ERNAKULAM-682 011. 6TH FLOOR, KERA BHAVAN, S.R.V.H.S. ROAD ERNAKULAM-682 011. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : COPY OF THE ASSESSMENT ORDER DATED 22.3.2013. P2 : COPY OF DEMAND DATED 22.3.2013. P3 : COPY OF THE APPEAL MEMORANDUM DATED 19.4.2013. P4 : COPY OF THE APPLICATION FOR STAY DATED 8.11.2013. RESPONDENT(S)' EXHIBITS:- NIL--------------------------------------- /TRUE COPY/ P.A. TO JUDGE V.CHITAMBARESH,J. ------------------------------- W.P.(C)No.28181 of 2013 ------------------------------------- Dated this the 18[th] day of November, 2013 J U D G M E N T The petitioner has filed Ext.P3 appeal against Ext.P1 order of assessment. The appeal is accompanied by Ext.P4petition for stay of recovery of the disputed tax. The petitioneris aggrieved by Ext.P2 demand notice served on it during thependency of the appeal and the petition for stay. 2. I direct the second respondent to consider Ext.P4petition with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P2 demand noticeshall be put on hold till orders are passed on Ext.P4 petition asdirected above. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The writ petition is disposed of. SD/-V.CHITAMBARESHJUDGE