Wp(C)/28243/2011 Of T.b.kunhimahin Haji v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28243 of 2011() ------------------------------------- PETITIONER(S): ------------------------ T.B. KUNHIMAHIN HAJI, PADHOOR HOUSE, THEKKIL P.O., KASARAGOD-671 541. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, KOZHIKODE.PIN-673 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS-1), ERNAKULAM.PIN-682 078 R1 & R2 BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.28243/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2003-04 DATED29.11.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.29.11.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P2TRUE COPY OF THE ORDER FOR THE YEAR 2004-05 DATED 31.3.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P3TRUE COPY OF THE ORDER FOR THE YEAR 2006-07 DATED 30.6.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P4TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED10.12.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.10.12.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P5TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 DATED10.12.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.10.12.2010 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P6TRUE COPY OF THE APPEAL FOR THE YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P7TRUE COPY OF THE APPEAL FOR THE YEAR 2004-05 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P8TRUE COPY OF THE APPEAL FOR THE YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P9TRUE COPY OF THE APPEAL FOR THE YEAR 2007-08 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P10TRUE COPY OF THE APPEAL FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P11TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2003-2004 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P12TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2004-2005 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P13TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2006-2007 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P14TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2007-2008 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P15TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2008-2009 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P16TRUE COPY OF THE GARNISHEE PROCEEDINGS ISSUED BY THE FIRST RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961.RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28243 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31[st] day of October, 2011 J U D G M E N T EXT.P15TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2008-2009 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P16TRUE COPY OF THE GARNISHEE PROCEEDINGS ISSUED BY THE FIRST RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961.RESPONDENT UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.28243 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31[st] day of October, 2011 J U D G M E N T Against assessment orders and penalty orders underthe Income Tax Act, the petitioner has filed Exts.P6 to P10appeals. Pending appeals, by Ext.P6, the 1[st] respondentinitiated garnishee proceedings under Section 226 (3) of theIncome Tax Act, 1961. The petitioner's contention is that,the petitioner has filed stay petitions also in the appealswhich are produced as Exts.P11 to P15. The petitionersubmits that it is unjust to enforce Ext.P16 proceedingsbefore the appellate authority could consider and passorders on the stay petitions. 2.The learned Standing Counsel for the Income TaxDepartment points out that Ext.P16 was issued on18.02.2010 and the petitioner has filed stay petitions beforethe appellate authority only in October, 2011. Therefore,there is no merit in the contention raised by the petitioner,is the submission made by the Standing Counsel. 3.Having heard both sides, I dispose of this writpetition with the following directions: The 2[nd] respondent shall consider and pass orders on Exts.P11 to P15 stay petitions, as expeditiously as possible,at any rate, within one month from the date of receipt of acopy of this judgment. Till then, status quo as on todayshall be maintained in respect of Ext.P16 order. Sd/- S. SIRI JAGAN JUDGE//True copy// P.A. TO JUDGE shg/