Wp(C)/32989/2014 Of Sri.subash Kizhakkeparambil Chandrasekharan Nair v. The Assistant Commissioner Of Income Tax Central Circle-2,Ernakulam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 9TH DAY OF DECEMBER 2014/18TH AGRAHAYANA, 1936 WP(C).No. 32989 of 2014 (W) ---------------------------- PETITIONER(S): ---------------- SRI.SUBASH KIZHAKKEPARAMBIL CHANDRASEKHARAN NAIR KIZHAKKEPARAMBIL HOUSE, PARK LANE, KOTTAYAM KERALA 686001 BY ADVS.SRI.ANIL D. NAIR SRI.SREEJITH .R.NAIR SMT.SULEKHA BEEVI.C.S SMT.ROSIE ATHULYA JOSEPH SMT.SOUMYA PRAKASH RESPONDENT(S): ------------------ 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 ERNAKULA 682 018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM 682 030 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32989 of 2014 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------- EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 30-3-2014 FOR THEYEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXT.P2 - TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE SECONDRESPONDENT FOR THE A.Y. 2011-12 EXT.P3 - TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE SECOND RESPONDENT FOR THE A.Y. 2011-12 EXT.P4 - TRUE COY OF GARNISHEE NOTICE DATED 20-11-2014 ISSUED BY THE1ST RESPONDENT TO THE BANK AGAINST THE PETITIONER RESPONDENT(S)' EXHIBITS: NIL //TRUE COPY// dlk P.A. TO JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 32989 of 2014 ~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 9[th] day of December, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by the firstrespondent for the assessment year 2011 - '12, the petitioner hasalready preferred Ext. P2 appeal along with Ext. P3 interlocutoryapplication 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 1[st]respondent is proceeding with coercive steps, as borne by Ext. P4,which hence is sought to be intercepted.. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the secondrespondent is directed to pass appropriate orders on Ext. P3 petitionfor stay, in accordance with law, as expeditiously as possible, at anyrate, within one month from the date of receipt of a copy of thisjudgment. Coercive proceedings pursuant to Ext. P4 shall be kept inabeyance till such time. : 2 : Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the second respondent for furthersteps. The Writ Petition is disposed of. Sd/- kmd P. R. RAMACHANDRA MENON, (JUDGE)