Wp(C)/31865/2014 Of Sri.vineesh M v. Income Tax Officer, Ward 1(2)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH DAY OF NOVEMBER 2014/7TH AGRAHAYANA, 1936 WP(C).No. 31865 of 2014 (G) ---------------------------- PETITIONER : ----------------------- SRI.VINEESH M., MEKKUNNATH HOUSE, RIVER VIEW, CHALAPPURAM P.O, CALICUT- 673 002 BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SMT.ROSIE ATHULYA JOSEPH SMT.SOUMYA PRAKASH SMT.SULEKHA BEEVI C.S RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD 1 (2), CALICUT - 673 001. CALICUT - 673 001. 2. THE INCOME TAX OFFICER, WARD I (5), KOZHIKODE -673 001 3. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOZHIKODE- 673 001 KOZHIKODE- 673 001 4. THE INCOME TAX APPELLATE TRIBUNAL, ERNAKULAM -682 018 ERNAKULAM -682 018 5. TAX RECOVERY OFFICER,KOZHIKODE- 673 001 R1 TO R5 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 28-11-2014, THE COURT ON THE SAME DAY DELIVERED THE WP(C).No. 31865 of 2014 (G) ------------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 23-12-2008 FOR THEYEAR 2005-2006 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENTYEAR 2005-2006 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXT.P2 - TRUE COPY OF THE ORDER ISSUED UPON P1 BY (FIRST APPELLATE AUTHORITY) THIRD RESPONDENT DATED 09-01-2014 FOR THE YEAR 2005-2006 TO THE PETITIONERAUTHORITY) THIRD RESPONDENT DATED 09-01-2014 FOR THE YEAR 2005-2006 TO THE PETITIONER EXT.P3 - TRUE COPY OF THE APPEAL AGAINST P2 FILED AND PENDING BEFORE THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006BEFORE THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006 EXT.P4 - TRUE COPY OF THE DELAY PETITION FILED ALONG WITH P3 BEFORE THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006 EXT.P5 - TRUE COPY OF THE STAY PETITION FILED ALONG WITH P3 BEFORE THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006THE FOURTH RESPONDENT FOR THE A.Y. 2005-2006 EXT.P6 - TRUE COPY OF THE PENALTY ORDER DATED 11-06-2014 FOR THE YEAR 2005-2006 ISSUED TO THE PETITIONER BY THE SECOND RESPONDENTYEAR 2005-2006 ISSUED TO THE PETITIONER BY THE SECOND RESPONDENT EXT.P7 - TRUE COPY OF THE APPEAL AGAINST P6 FILED AND PENDING BEFORE THE THIRD RESPONDENT FOR THE A.Y. 2005-2006BEFORE THE THIRD RESPONDENT FOR THE A.Y. 2005-2006 EXT.P8 - TRUE COPY OF THE DELAY PETITION FILED ALONG WITH P7 BEFORETHE 3RD RESPONDENT FOR THE A.Y. 2005-2006THE 3RD RESPONDENT FOR THE A.Y. 2005-2006 EXT.P9 - TRUE COPY OF THE STAY PETITION FILED ALONG WITH P7 BEFORE THE 3RD RESPONDENT FOR THE A.Y. 2005-2006.THE 3RD RESPONDENT FOR THE A.Y. 2005-2006. EXT.P10 - TRUE COPY OF THE GARNISHEE NOTICE ISSUED BY FIFTH RESPONDENT AGAINST THE PETITIONER.RESPONDENT AGAINST THE PETITIONER. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~W.P.(C) No. 31865 of 2014 ~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 28[th] day of November, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the firstrespondent and Ext. P6 penalty order passed by the secondrespondent for the assessment year 2005 - '06, the petitioner hasalready preferred Ext. P3 appeal along with Ext. P5 interlocutoryapplication for stay in respect of Ext. P1 assessment order and Ext. P7appeal along with Ext. P9 petition for stay in respect of Ext. P6penalty order, which are pending consideration before the fourthrespondent and third respondent respectively. The grievance of thepetitioner is that without any regard to the pendency of the aboveproceedings, the respondents are proceeding with coercive steps,which hence are sought to be intercepted. Dated, this the 28[th] day of November, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the firstrespondent and Ext. P6 penalty order passed by the secondrespondent for the assessment year 2005 - '06, the petitioner hasalready preferred Ext. P3 appeal along with Ext. P5 interlocutoryapplication for stay in respect of Ext. P1 assessment order and Ext. P7appeal along with Ext. P9 petition for stay in respect of Ext. P6penalty order, which are pending consideration before the fourthrespondent and third respondent respectively. The grievance of thepetitioner is that without any regard to the pendency of the aboveproceedings, the respondents are proceeding with coercive steps,which hence are sought to be intercepted. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the fourthrespondent is directed to pass appropriate orders on Ext. P5 petitionfor stay and the third respondent is directed to pass appropriateorders on Ext. P9 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from thedate of receipt of a copy of this judgment. Coercive proceedingsstated as being pursued against the petitioner shall be kept inabeyance till such time. Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the fourth respondent and thirdrespondent for further steps. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)