Wp(C)/4845/2012 Of Prassad P.k v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 28TH DAY OF FEBRUARY 2012/9TH PHALGUNA 1933WP(C).No. 4845 of 2012 (E) -------------------------- PETITIONER(S):------------------------ PRASAD P.K., PUNNACKAL HOUSE, THURAVOOR P.O., CHERTHALA-688 532. BY ADVS.SRI.S.ARUN RAJ SRI.P.DANIEL RESPONDENT(S): --------------------------- 1. INCOME TAX OFFICER, WARD-3, ALAPPUZHA-688 011. WARD-3, ALAPPUZHA-688 011. 2. COMMISSIONER OF INCOME TAX (APPEALS)-IV, KERA BHAVAN, COCHIN-682 016. KERA BHAVAN, COCHIN-682 016. 3. COMMISSIONER OF INCOME TAX (APPEALS)-V, KERA BHAVAN, COCHIN-682 016. KERA BHAVAN, COCHIN-682 016. 4. COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, IS PRESS ROAD, COCHIN-682 018. AYAKAR BHAVAN, IS PRESS ROAD, COCHIN-682 018. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.4845/2012 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT-P1.TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2011 PASSED BY THE 1ST RESPONDENT WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT-P2.TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY-2009-10. EXHIBIT-P3.TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 09-10. RESPONDENTS' EXHIBITS :NIL /TRUE COPY/ P.A.TO.JUDGE ANTONY DOMINIC,J ------------------------------------------ W.P.(C)No.4845 of 2012 ------------------------------------- Dated this the 28[th ] day of February, 2012 JUDGMENT Ext.P1 is an order of assessment issued against the petitioner under the provisions of the income Tax Act for theassessment year 2009-2010. Aggrieved by the said order, thepetitioner filed Ext.P2 appeal along with Ext.P3 stay petition,which are pending before the second respondent. In themeantime, recovery proceedings have been initiated and if thatapprehension, the writ petition has been filed. 2. I heard the learned counsel appearing for the petitionerand also the learned standing counsel appearing for respondents. 3. Taking note of the pendency of Ext.P2 appeal before thesecond respondent, I direct the third respondent, who is stated tobe in charge, to consider and pass orders on the appeal asexpeditiously as possible, at any rate, within three months ofreceipt of a copy of this judgment. In the meantime, furtherproceedings for recovery of the amounts due under Ext.P1 will W.P.(C)No.4845 of 2012 2 be kept in abeyance subject to the condition that the petitioner paying 1/4[th] of the amounts due within three weeks. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE