Wp(C)/30158/2018 Of K.k.mohandas v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 21ST DAY OF NOVEMBER 2018 / 30TH KARTHIKA, 1940 WP(C).No. 30158 of 2018 PETITIONER: K.K.MOHANDAS, AGED 62 YEARSKOLANTHARA HOUSE, MELMURINGODIPERAVOOR, KANNUR-670 673 BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-II, AYAKAR BHAVAN( NORTH BLOCK), KOZHIKODE, PIN- 673 001 2COMMISSIONER OF INCOME TAX(APPEALS)COCHIN 682 036COCHIN 682 036 3TAX RECOVERY OFFICER(CENTRAL)KOCHI, 5TH FLOOR, KANDAMKULATHY TOWERS, M.G ROAD, COCHIN 682 011 4ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2 AAYAKARBHAVAN(NORTH BLOCK) CENTRAL CIRCLE-2 AAYAKARBHAVAN(NORTH BLOCK) KOZHIKODE 673 001 SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.11.2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30158 of 2018 JUDGMENT The petitioner, an assessee, assailed Exts.P1 to P7 assessment ordersbefore the Commissioner of Income Tax (Appeals), the 2[nd] respondent. Thoseassessment orders belong to 2007-2008 to 2013-2014. Seeking their earlydisposal, the petitioner has filed this writ petition. 2. Now the petitioner's counsel, however, confines the relief to theappellate authority's disposing of the interim stay petition. 3. Granted, the petitioner very recently filed a stay petition in an appealpending since 2015. The petitioner, nevertheless, wants to press the staypetition before the authority to ward off departmental coercive steps. 4. Though this Court is disinclined to fix a time frame on the 2[nd]respondent's considering the application, it however serves the interest ofjustice if the authority could consider the petitioner's stay petition,expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 30158 of 2018 PETITIONER'S EXHIBITS: EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 EXHIBIT P4 EXHIBIT P5 EXHIBIT P6 EXHIBIT P7 EXHIBIT P8 EXHIBIT P9 EXHIBIT P10 APPENDIX TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09,UNDER THE INCOME TAX ACTYEAR 2008-09,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10,UNDER THE INCOME TAX ACTYEAR 2009-10,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11,UNDER THE INCOME TAX ACTYEAR 2010-11,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12,UNDER THE INCOME TAX ACTYEAR 2011-12,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13,UNDER THE INCOME TAX ACTYEAR 2012-13,UNDER THE INCOME TAX ACT TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14,UNDER THE INCOME TAX ACTYEAR 2013-14,UNDER THE INCOME TAX ACT TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDERTHE 2ND RESPONDENT AS AGAINST EXT P1 ASSESSMENT ORDER TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDERTHE 2ND RESPONDENT AS AGAINST EXT P2 ASSESSMENT ORDER TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDERTHE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER WP(C).No. 30158 of 2018 EXHIBIT P11 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER EXHIBIT P12 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER EXHIBIT P13TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P16 ASSESSMENTTHE 2ND RESPONDENT AS AGAINST EXT P16 ASSESSMENT EXHIBIT P14TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P7 ASSESSMENTTHE 2ND RESPONDENT AS AGAINST EXT P7 ASSESSMENT EXHIBIT P15TRUE COPY OF THE NOTICE OF DEMAND DATED 8-8-2018 FOR THE YEAR 2007-082018 FOR THE YEAR 2007-08 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDERTHE 2ND RESPONDENT AS AGAINST EXT P3 ASSESSMENT ORDER WP(C).No. 30158 of 2018 EXHIBIT P11 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P4 ASSESSMENT ORDER EXHIBIT P12 TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P5 ASSESSMENT ORDER EXHIBIT P13TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P16 ASSESSMENTTHE 2ND RESPONDENT AS AGAINST EXT P16 ASSESSMENT EXHIBIT P14TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT P7 ASSESSMENTTHE 2ND RESPONDENT AS AGAINST EXT P7 ASSESSMENT EXHIBIT P15TRUE COPY OF THE NOTICE OF DEMAND DATED 8-8-2018 FOR THE YEAR 2007-082018 FOR THE YEAR 2007-08 EXHIBIT P16TRUE COPY OF THE NOTICE OF DEMAND DATED 9-8-2018 FOR THE YEAR 2008-092018 FOR THE YEAR 2008-09 EXHIBIT P17TRUE COPY OF THE NOTICE OF DEMAND DATED 9-08-2018 FOR THE YEAR 2009-1008-2018 FOR THE YEAR 2009-10 EXHIBIT P18TRUE COPY OF THE NOTICE OF DEMAND DATED 9-08-2018 FOR THE YEAR 2010-1108-2018 FOR THE YEAR 2010-11 EXHIBIT P19TRUE COPY OF THE NOTICE OF DEMAND DATED 9-08-2018 FOR THE YEAR 2011-1208-2018 FOR THE YEAR 2011-12 EXHIBIT P20TRUE COPY OF THE NOTICE OF DEMAND DATED 9-08-2018 FOR THE YEAR 2012-1308-2018 FOR THE YEAR 2012-13 WP(C).No. 30158 of 2018 EXHIBIT P21TRUE COPY OF THE NOTICE OF DEMAND DATED 9-08-2018 FOR THE YEAR 2013-14 EXHIBIT P22TRUE COPY OF THE REPLY DATED 15-08-2018 TO EXT P23 DEMAND NOTICE EXHIBIT P23TRUE COPY OF THE PROCEEDINGS DATED 28/08/2018 OF THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD