Wp(C)/34173/2006 Of Dr.g.pushpangathan And Others v. Income Tax Officer And Others

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 20TH FEBRUARY 2007 / 1ST PHALGUNA 1928 W.P(C).No. 34173 of 2006(R) -------------------------- PETITIONERS: ------------------- 1. DR. G.PUSHPANGATHAN, LECTURER, SELECTION GRADE, S.N. COLLEGE, KOLLAM, RESIDING AT 'SAKTHYEM', CHERIKSHETRA NAGAR, KILIKOLLOOR. 2. SMT. V.SUNANTHAKUMARI, LECTURER, SELECTION GRADE, DEPARTMENT OF PHILOSOPHY, S.N.COLLEGE, KOLLAM, RESIDING AT 'ASWATHI', VIDHYA NAGAR, HOUSE NO.18, PATHATHANAM, KOLLAM. 3. K.SHAJI, LECTURER, SELECTION GRADE, S.G.COLLEGE, KOTTARAKKARA, RESIDING AT 'KUZHIYATHU VEEDU', KARAVALLOOR P.O., PUNALUR P.O., KOLLAM. 4. DR. N.JAYADEVAN, LECTURER, SELECTION GRADE, S.N.COLLEGE, KOLLAM, RESIDING AT 'HARSHM', PATHATHANAM, KOLLAM. 5. B.SURESH KUMAR, LECTURER, SELECTION GRADE, S.N. COLLEGE, KOLLAM, RESIDING AT 'THARAYIVEEDU', ASRAHAMAM P.O., KOLLAM. 6. DR. MARY TRESA P. MIRANDA, LECTURER, SELECTION GRADE, FMN COLLEGE, KOLLAM, RESIDING AT 'GALAPAGOS', AMMAN NAGAR, PATTATHANAM, KOLLAM. 7. N.UNNIKRISHNAN, LECTURER, SELECTION GRADE, S.N.COLLEGE, CHERTHALA, RESIDING AT 'CHEMPAKASSERI', JAWAHAR NAGAR, PATTATHANAM P.O. BY ADV. SRI.S.MUHAMMED HANEEFF W.P(C).No. 34173 of 2006 :2: RESPONDENTS: ---------------------- 1. INCOME TAX OFFICER, WARD NO.2, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, KOLLAM RANGE. 2. COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KAVADIAR, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONERS EXHIBITS: EXT.P1: COPY OF THE ORDER IN ITA NO.130-Q/2004-05 DATED 09-02-2005 PASSED BY THE 2ND RESPONDENT. THE 2ND RESPONDENT. EXT.P2: COPY OF THE ORDER OF THE APPELLATE TRIBUNAL, KOCHI BENCH DATED 11-07-1996. 11-07-1996. EXT.P3: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 1ST PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 1ST PETITIONER. EXT.P4: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDNET IN RESPECT OF THE 2ND PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDNET IN RESPECT OF THE 2ND PETITIONER. EXT.P5: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. EXT.P6: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 4TH PETITIONER. EXT.P7: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 5TH PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 5TH PETITIONER. EXT.P8: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. PERIOD 2003-04 ISSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. EXT.P9: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. PERIOD 2003-04 ISSSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. EXT.P10: COPY OF THE INTERIM ORDER OF DATED 19-12-2006 IN W.P.(C).NO.33616 OF 2006 OF THIS HON'BLE COURT 2006 OF THIS HON'BLE COURT K.BALAKRISHNAN NAIR, J. ---------------------------- WP(C).No.34173 of 2006-R -------------------------------Dated this the 20[th] day of February, 2007. JUDGMENT EXT.P9: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE FOR THE PERIOD 2003-04 ISSSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. PERIOD 2003-04 ISSSUED BY THE 1ST RESPONDENT IN RESPECT OF THE 6TH PETITIONER. EXT.P10: COPY OF THE INTERIM ORDER OF DATED 19-12-2006 IN W.P.(C).NO.33616 OF 2006 OF THIS HON'BLE COURT 2006 OF THIS HON'BLE COURT K.BALAKRISHNAN NAIR, J. ---------------------------- WP(C).No.34173 of 2006-R -------------------------------Dated this the 20[th] day of February, 2007. JUDGMENT The petitioners are challenging Exts.P3 to P9 assessment orderspassed against them by the first respondent, under the Income TaxAct. Against those orders, the petitioners have a statutory remedy offiling appeal before the appellate authority. Therefore, it isunnecessary for this court to entertain this writ petition. Accordingly,it is dismissed without prejudice to the contentions of the petitionersand their right to invoke the appellate remedy. The period this writpetition is pending before this court shall be excluded while computingthe period of limitation in filing the appeal, by the appellate authority.The interim order granted by this court will remain in force for a periodof one month from today. MS K.BALAKRISHNAN NAIR, JUDGE.