Wp(C)/30291/2014 Of Shri.abraham Joy v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH DAY OF NOVEMBER 2014/23RD KARTHIKA, 1936 WP(C).No. 30291 of 2014 (J) ---------------------------- PETITIONER(S): -------------------------- SHRI M. ABRAHAM JOY, S/O.ABRAHAM, MULAVANAL HOUSE, T.B. ROAD, KANHANGAD- 671 315, KASARAGOD DISTRICT. BY ADVS.SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD-1, VIDYANAGAR P.O., KASARAGOD- 671 123. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673 001. MANANCHIRA, KOZHIKODE- 673 001. 3. THE TAX RECOVERY OFFICER, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673 001. MANANCHIRA, KOZHIKODE- 673 001. 4. THE JOINT COMMISSIONER OF INCOME TAX, KANNUR RANGE, KANNUR- 670 006. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 30291 of 2014 (J) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 25-03-2014 ISSUED BY THE 1ST RESPONDENT FOR AY-2011-12.DEMAND NOTICE DATED 25-03-2014 ISSUED BY THE 1ST RESPONDENT FOR AY-2011-12. EXHIBIT P2 TRUE COPY OF THE LETTER DATED 15-10-2013 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT.THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 03-05-2014FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3(A) TRUE COPY OF THE STAY PETITION DATED 03-05-2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE T.R. NO. 1/KGD/14-15 DATED 06-06-2014 ISSUED BY THE 3RD RESPONDENT.DATED 06-06-2014 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ORDER NO. AGAPJ 7988/JCIT/KNR/2014-15 DATED 13-08-2014 ISSUED BY THE 4TH RESPONDENT.DATED 13-08-2014 ISSUED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 30291 of 2014 ~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 14[th] day of November, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the firstrespondent for the assessment year 2011 - '12, the petitioner hasalready preferred Ext. P3 appeal along with Ext. P3(a) interlocutoryapplication for stay, which are pending consideration before thesecond respondent. The grievance of the petitioner is that withoutany regard to the pendency of the above proceedings, the thirdrespondent is proceeding with coercive steps, as borne by Ext. P5,which hence is sought to be intercepted.. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P3(a)petition for stay, in accordance with law, as expeditiously as possible,at any rate, within one month from the date of receipt of a copy ofthis judgment. Coercive proceedings pursuant to Ext. P4 shall bekept in abeyance till such time. : 2 : Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the second respondent for furthersteps. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)