Wp(C)/32071/2014 Of Mariyamma Joseph v. Deputy Commissioner Of Income Tax, Central Circle

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST DAY OF DECEMBER 2014/10TH AGRAHAYANA, 1936 WP(C).No.32071 of 2014 (H) ----------------------------------------- PETITIONER: ------------------- MARIYAMMA JOSEPH,PROP.HOTEL FLORAL PARK,GANDHI NAGAR P.O.,KOTTAYAM - 686 008. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.SULEKHA BEEVI C.S. SMT.ROSIE ATHULYA JOSEPH SMT.SOUMYA PRAKASH RESPONDENTS: ----------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,KOTTAYAM-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),COCHIN,ERNAKULAM-682018. BY SRI.JOSE JOSEPH,SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: pk WP(C).No.32071 of 2014 (H) -------------------------------------- APPENDIX PETITIONERS EXHIBITS: ----------------------------------- EXHIBIT P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2013 FOR THE YEAR 2010 - 11 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2:TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2010 - 2011. EXHIBIT P3:TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y 2010 - 2011. RESPONDENTS EXHIBITS:NIL-------------------------------------- //TRUE COPY// P.S. TO JUDGE P.R. RAMACHANDRA MENON, J. ======================== -------------------------------------------- Dated this the 1[st] day of December, 2014 JUDGMENT Being aggrieved of Ext.P1 assessment order passed by the firstrespondent under the relevant provisions of the Income Tax Act, 1961,the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petitionfor stay, which are pending consideration before the secondrespondent. The grievance of the petitioner is that, without any regardto the pendency of the above proceedings, the respondents areproceeding with coercive steps, which hence is sought to beintercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders onExt.P3 petition for stay, in accordance with law, as expeditiously aspossible, at any rate, within 'one month' from the date of receipt of acopy of this judgment. Coercive proceedings, if any, shall be kept inabeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for furthersteps. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE.