Wp(C)/40109/2018 Of Indu Suresh Kumar v. The Commissioner If Income Tax(Appelas)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 10TH DAY OF DECEMBER 2018 / 19TH AGRAHAYANA, 1940WP(C).No. 40109 of 2018 PETITIONER/S: INDU SURESH KUMARAGED 46 YEARSS/O. SURESH KUMAR, K.P 12/100, HARITHA BHAVAN, THIRUVANANTHAPURAM BY ADVS.SRI.BABU S. NAIRSMT.SMITHA BABU RESPONDENT/S: 1THE COMMISSIONER IF INCOME TAX(APPELAS)THIRUVANANTHAPURAM DISTRICT PIN 695 003THIRUVANANTHAPURAM DISTRICT PIN 695 003 2THE INCOME TAX OFFICER,WARD 1 (4) AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAMDISTRICT , PIN 695 003 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner questioned the Ext.P1 assessment order before the first respondent. The petitioner has also filed a stay petition in the appeal.Ventilating her grievance that the authorities are taking coercive steps before WPC No.40109 of 2018 2 the appellate authority could consider the stay petition, the petitioner hasfiled this writ petition. 2.Heard the learned counsel for the petitioner and the learnedGovernment Pleader. 3. I reckon the petitioner has exercisedon time her statutory remedy of filing an appeal. It appears that she has also filed a stay petition.Procedural fairness demands that the authorities may wait, before takingfurther steps, until the appellate authority decides on the stay petition. Therefore, I dispose of the writ petition directing the respondentauthority to defer coercive steps until the first respondent considers the staypetition. I also hope that the first respondent will dispose of the staypetition expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER OFR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT DATED 28-12-2017 EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE ISSUED TO THEPETITIONER BY THE 2ND RESPONDENT DATED 28-12-2017 WPC No.40109 of 2018 3