Wp(C)/31840/2013 Of Basheer N.a v. Income Tax Officer, Ward 1

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. 31840 of 2013 (D) ---------------------------- PETITIONER(S) : ---------------------- BASHEER N.A.S/O NEKKARRE ABDULLAKUNHI, PULIKOOR HOUSE,SHIRIBAGLLU P.O KUDLU, KASARAGOD. BY ADVS.SRI.K.P.ABDUL AZEES SMT.C.AMRITA SMT.T.ARCHANA RESPONDENT(S) :------------------------- BY SRI.JOSE JOSEPH, SC, FOR INCOME TAXTHIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV : 2 : --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS :------------------------------------- EXHIBIT P1: COPY OF THE INCOME TAX ASSESSMENT ORDER BY INCOME TAX OFFICER, WARD 1, KASARAGOD.OFFICER, WARD 1, KASARAGOD. EXHIBIT P2: COPY OF APPEAL MEMORANDUM FILED BEFOR ETHE COMMISSIONER OF INCOME TAX (APPEALS).COMMISSIONER OF INCOME TAX (APPEALS). EXHIBIT P3: COPY OF ARREAR NOTICE DATED 30.9.2013 ISSUED BY THE FIRST RESPONDENT.RESPONDENT. EXHIBIT P4: COPY OF NOTICE UNDER SECTION 226 (3) OF THE INCOME TAX ACT 1961, ISSUED BY THE INCOME TAX OFFICER.TAX ACT 1961, ISSUED BY THE INCOME TAX OFFICER. EXHIBIT P5:COPY OF APPLICATION FOR STAY FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)COMMISSIONER OF INCOME TAX (APPEALS) RESPONDENT(S)' EXHIBITS:NIL--------------------------------------- /TRUE COPY/ P.A.TO JUDGE AMV P.R.RAMACHANDRA MENON, J. ---------------------------------------W.P.(C) NO.31840 of 2013 (D)---------------------------------------- Dated this the 20[th] day of December, 2013 JUDGMENT The petitioner has approached this Court with thefollowing prayers : It is therefore prayed that this Hon'ble Court maybe pleased: (i) To call for in the records leading the Ext.P1Assessment Order and quash the same by issuing awrit of certiorari or any other appropriate writ,direction, order. (ii) To call for in the records leading to Ext.P2Appeal and issue writ of mandamus to dispose offthe same at the earliest. (iii) To call for the records leading to Ext.P5Applications for Stay and issue a writ of mandamusor any other appropriate writ, direction, order todispose off the same. (iv)To stay the recovery steps pursuant to Ext.P1Assessment Order and Recovery notice as perExts.P3 and P4 till the disposal of appeal by the 2[nd]respondent. (v) To pass such orders or direction as this Hon'bleCourt may deem fit in the circumstances of thecase. 2.Being aggrieved of Ext.P1 Assessment Orderpassed by the 1[st] Respondent, the petitioner has alreadypreferred Ext.P2 Memorandum of Appeal along with Ext.P5petition for stay, which are pending consideration beforethe 2[nd] respondent. The grievance of the petitioner iswith regard to the coercive proceedings being taken in themeanwhile, as borne by Exts.P3 and P4 and hence the writpetition. 3.Heard the learned Standing Counsel appearingfor the respondents as well. 4.Considering the facts and circumstances, therewill be a direction to the 2[nd] respondent, to passappropriate order on Ext.P5 in accordance with law, aftergiving an opportunity of hearing to the petitioner, whichshall be done at the earliest, at any rate within 'onemonth' from the date of receipt of a copy of thisjudgment. 'Status quo' shall be maintained till such time. Considering the facts and circumstances, there 5.The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the2[nd] respondent for further steps. The writ petition is disposed of. sd/- P.R.RAMACHANDRA MENON, JUDGE AMV