Wp(C)/32366/2014 Of Arun Thomas v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD DAY OF DECEMBER 2014/12TH AGRAHAYANA, 1936 WP(C).No. 32366 of 2014 (U) ---------------------------- PETITIONER : ----------------------- SHRI.ARUN THOMAS, M/S KANNATTU ARUN FINANCIERS, M.C.ROAD, CHENGANNUR-689 121. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 648. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AYYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. AYYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.32366/2014 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 31/12/2009 PASSED BY THE 1ST RESPONDENT PASSED U/S 143(3) OF THE ACT.RESPONDENT PASSED U/S 143(3) OF THE ACT. P2COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 19/03/2013 PASSED BY THE 1ST RESPONDENT U/S 143(3) r.w.s. 263 OF THE ACT.19/03/2013 PASSED BY THE 1ST RESPONDENT U/S 143(3) r.w.s. 263 OF THE ACT. P3COPY OF THE MEMORANDUM OF APPEAL DATED 27/03/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. P3(A)COPY OF THE STAY PETITION DATED 27/03/2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. P4COPY OF THE PETITION DATED 27/03/2013 FILED BEFORE THE 1ST RESPONDENT.RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE P.R. RAMACHANDRA MENON, J. ======================== W.P.(C). No. 32366 of 2014 -------------------------------------------- Dated this the 3rd day of December, 2014 JUDGMENT Being aggrieved of Exts.P1 and P2 assessment orders passed bythe first respondent under the relevant provisions of the Income TaxAct, 1961, the petitioner has preferred Exts.P3 appeal, along withExt.P3(a) petition for stay, which are pending consideration before thesecond respondent. The grievance of the petitioner is that, withoutany regard to the pendency of the above proceedings, the respondentsare proceeding 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 secondrespondent is directed to consider and pass appropriate orders onExt.P3(a) 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 acopy of this writ petition before the concerned respondent for furthersteps. The writ petition is disposed of as above. Sd/- P.R. RAMACHANDRA MENON, JUDGE.