Wp(C)/28443/2014 Of H.jayaraj v. Income-Tax Officer, Ward 1(4)

PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 31ST DAY OF OCTOBER 2014/9TH KARTHIKA, 1936 WP(C).No. 28443 of 2014 (E) ---------------------------- PETITIONER(S): --------------- H.JAYARAJ, 11JF NIVAS, VADAKKEVEETTIL, THEKKUTHAI, POZHIYOOR, TRIVANDRUM – 695 525. BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): -------------- 1. INCOME-TAX OFFICER, WARD 1(4), AAYAKAR BHAVAN, KAUDIAR, TRIVANDRUM – 695 003.TRIVANDRUM – 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, AAYAKAR BHAVAN, KOUDIAR, THIRUVANANTHAPURAM – 695 003.THIRUVANANTHAPURAM – 695 003. 3. COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOUDIAR, THIRUVANANTHAPURAM – 695 003.THIRUVANANTHAPURAM – 695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 31-10-2014, THE COURT ON THE SAME DAY DELIVERED THE RVS. WP(C).No. 28443 of 2014 (E) EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 26-09-2014 PASSEDBY THE HONOURABLE HIGH COURT OF KERALA IN WPC NO25107 OF 2014 (K). RESPONDENT(S)' EXHIBITS :NIL. /TRUE COPY/ P.A.TO JUDGE P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)28443 OF 2014 ......................................................................... Dated this the 31[st] October, 2014 J U D G M E N T Being aggrieved of Exts.P1 assessment order and Ext.P2penalty order in respect of the assessment year 2012-13, thepetitioner had preferred Ext. P3 appeal along with petition forstay before the second respondent Commissioner of Income Tax(Appeals), which are pending consideration. The petitioner isaggrieved of Exts.P4 series of notices issued by the firstrespondent/Income Tax Officer attaching the Bank accounts ofthe petitioner, which are subjected to challenge in this WritPetition. 2. Heard the learned Standing Counsel for therespondents, who submits that, there is delay in filing the appeal.But the learned Counsel for the petitioner submits that alongwith Ext.P3 appeal and stay petition, the petitioner has also fileda petition to condone the delay as well. 3. Considering the facts and circumstances, the secondrespondent/Commissioner of Income Tax is directed to considerand pass appropriate orders on the petitions for stay and tocondone the delay, if any, in accordance with law, as W.P.(C)28443 OF 2014 expeditiously as possible, at any rate, within a period of onemonth from the date of receipt of a copy of the judgment.'Status quo' shall be maintained with regard to bank account withreference to Ext.P4 series notices as on date. Appellate authorityshall also consider and finalise the appeal in accordance with lawas expeditiously as possible. The Writ Petition is disposed of. The petitioner shallproduce a copy of the judgment along with a copy of the writpetition before the second respondent for further steps. P.R. RAMACHANDRA MENON, JUDGE.