Wp(C)/31831/2013 Of Sany Francis v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH DAY OF DECEMBER 2013/29TH AGRAHAYANA, 1935 WP(C).No. 31831 of 2013 (D) ---------------------------- PETITIONER(S)/PETITIONER:-------------------------- SANY FRANCIS, AGED 49 YEARS S/O.LATE.K.T.FRANCIS RESIDING AT KATTRUKUDIYIL HOUSE, CC NO.48/4002-C RMV ROAD, ELAMAKKARA, ERNAKULAM COCHIN-682026. BY ADV. SRI.PEEYUS A.KOTTAM RESPONDENT(S)/RESPONDENTS: -------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM, COCHIN-682018. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), COCHIN, PIN-682018. 3. THE BRANCH MANAGER, HDFC BANK LTD, M.G.ROAD,ERNAKULAM COCHIN-682016. 4. THE BRANCH MANAGER, FEDERAL BANK LTD, PACHALAM, ERNAKULAM COCHIN-682012. 5. THE BRANCH MANAGER, STATE BANK OF INDIA, PALARIVATTOM BRANCH, ERNAKULAM COCHIN-682025. R5 BY ADVS. SRI.K.K.CHANDRAN PILLAI (SR.) SRI.THOMAS JAMES MUNDACKAL, SC, SBI R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY SRI.T.RAJESH, SC, HDFC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20-12-2013, ALONG WITH WP(C) NO.32035/2013 THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 31831 of 2013 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT.P1 THE TRUE COPY OF ASSESSMENT ORDER DATED 28.03.2013 FOR THE YEAR 2010-11 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER YEAR 2010-11 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXT.P2 THE TRUE COPY OF APPEAL DATED 26.11.2013 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT BEFORE THE 1ST RESPONDENT EXT.P3 THE TRUE COPY OF THE CHALLAN DATED 29-4-2013 FOR RS.1000/- ISSUED BY STATE BANK OF TRAVANCORE TO THE PETITIONER. ISSUED BY STATE BANK OF TRAVANCORE TO THE PETITIONER. EXT.P4 THE TRUE COPY OF STAY APPLICATION DATED 26.11.2013 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH EXT.P-2 APPEAL BY PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH EXT.P-2 APPEAL EXT.P5 THE TRUE COPY OF NOTICE NO.AC.CLR.1(2)/AABPF0183A/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT BANK 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT BANK EXT.P5(A) THE TRUE COPY OF NOTICE AC.CLR.1(2)/AABPF0183A/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 4TH RESPONDENT EXT.P5(B) THE TRUE COPY OF NOTICE NO.AC.CIR.1(2)/AABCH6383D/226(3)/ 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT 2013-14 DATED 11.10.2013 ISSUED BY THE 2ND RESPONDENT TO THE 5TH RESPONDENT EXT.P6 THE TRUE COPY OF THE CURRENT LIST OF ASSETS OF THE PETITIONER. PETITIONER. RESPONDENT(S)' EXHIBITS : NIL ----------------------- /TRUE COPY/ P. A. TO JUDGE Pn P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C)Nos.31831 & 32035 of 2013----------------------------------- Dated this the 20[th] day of December, 2013 J U D G M E N T Being aggrieved of Ext.P1 assessment order passed bythe second respondent for the assessment year 2010-11 thepetitioners have preferred Ext.P2 appeal along with Ext.P4application for stay which are pending consideration before thefirst respondent. In the meanwhile, the petitioners have beenserved with a notice under Section 226(3) of the Income TaxAct and the petitioners' Bank accounts have been frozen, whichmade the petitioners to approach this Court for immediateintervention. 2. Heard the learned Standing Counsel appearing for therespondents as well. P. A. TO JUDGE Pn P.R.RAMACHANDRA MENON, J. ------------------------------------ W.P.(C)Nos.31831 & 32035 of 2013----------------------------------- Dated this the 20[th] day of December, 2013 J U D G M E N T Being aggrieved of Ext.P1 assessment order passed bythe second respondent for the assessment year 2010-11 thepetitioners have preferred Ext.P2 appeal along with Ext.P4application for stay which are pending consideration before thefirst respondent. In the meanwhile, the petitioners have beenserved with a notice under Section 226(3) of the Income TaxAct and the petitioners' Bank accounts have been frozen, whichmade the petitioners to approach this Court for immediateintervention. 2. Heard the learned Standing Counsel appearing for therespondents as well. 3. After hearing both the sides, these writ petitions aredisposed of, directing the first respondent to consider and passappropriate orders on Ext.P4 application for stay in accordancewith law, which shall be done at the earliest, at any rate, withina period of one month from the date of receipt of a copy of thisjudgment. 4. 'Status quo' shall be maintained with regard to thecoercive proceedings, if any till such time. Considering the submissions made by the learned counsel for the petitionersthat the amount lying in deposit in the concerned Bankaccounts of the petitioners could be appropriated by thedepartment, the petitioners are permitted to operate the saidaccounts with liberty to the respondents to appropriate theamounts already lying in deposit in the concerned accounts. Sd/-P.R.RAMACHANDRA MENON, JUDGE. AV