Wp(C)/3144/2012 Of Retnan N v. Income Tax Officer, Ward-3, Alappuzha

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 7TH DAY OF FEBRUARY 2012/18TH MAGHA 1933 WPC.No. 3144 of 2012 (P) ------------------------ PETITIONER(S):------------- RETNAN N. “KAILAS”, PILAPPUZHA, HARIPAD ALAPPUZHA-690514. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): -------------- 1 INCOME TAX OFFICER, WARD-3, ALAPPUZHA 2. COMMISSIONER OF INCOME TAX (APPEALS)-IV, KERA BHAVAN, COCHIN-682016. 3. COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, IS PRESS ROAD, COCHIN-682018. R1 TO R3 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA WPC.No. 3144 of 2012 (P) APPENDIX PETITIONER'(S) EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2010 PASSED BY THE 1ST RESPONDENT WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2008-09. BY THE 1ST RESPONDENT WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2008-09. THE 2ND RESPONDENT FOR THE AY-2008-09. EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONE BEFORE THE 2ND RESPONDENT. BEFORE THE 2ND RESPONDENT. EXHIBIT P4: TRUE COPY OF THE CHALLANS EVIDENCING THE PAYMENTS MADE BY THE PETITIONER FOR THE AY 2008-09. THE PETITIONER FOR THE AY 2008-09. EXHIBIT P5: TRUE COPY OF THE ASSESSMENT ORDER DATED 30-9-2011 PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10. BY THE 1ST RESPONDENT FOR THE AY 2009-10. RESPONDENT'(S) EXHIBITS:NIL //TRUE COPY// PA TO JUDGE BKA ANTONY DOMINIC, J. ------------------------------------------ WP(C) NO. 3144 OF 2012 ------------------------------------------ Dated this the 7[th] day of February, 2012 J U D G M E N T Ext.P1 is an order of assessment of income tax for the year 2008-2009. Aggrieved by the assessment order, petitioner has filed Ext.P2 appeal and Ext.P3 stay petition before the 2[nd] respondent. During the pendency of the appeal and stay petition, as per Ext.P4 chellans, more than Rs.17 lakhs has been paid by the petitioner towards the liability. Despite such payment, appeal and the stay petition are not heard and in the meanwhile, recovery proceedings are initiated. In these circumstances, this writ petition has been filed. 2.I heard the Standing Counsel appearing for the respondents also. 3.Admittedly, Exts.P2 and P3 mentioned above are WP(C) NO. 3144 OF 2012 ..2.. pending consideration before the 2[nd] respondent. It is also a fact that substantial part of the amount due as per Ext.P1 has already been paid. In such circumstances, I am inclined to think that the appeal is to be disposed of without further action for recovering the balance liability. Therefore, the writ petition is disposed of directing that Ext.P2 appeal will be heard and disposed of as expeditiously as possible with notice to the petitioner, and in the meanwhile, steps for recovery of the balance amount due as per Ext.P1 will be kept in abeyance. ANTONY DOMINIC, JUDGE bka/-