Wp(C)/5177/2012 Of Mathew Vellapally v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 2ND DAY OF MARCH 2012/12TH PHALGUNA 1933 WP(C).No. 5177 of 2012 (V) ------------------------------------ PETITIONER(S): ------------------------ MATHEW VELLAPALLY SMART APARTMENTS, 3/120B, MUTTAMBALAM KOTTAYAM, PIN-695301. BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER WARD-3, KOTTAYAM RANGE, PUBLIC LIBRARY BUILDING KOTTAYAM, PIN-686001. WARD-3, KOTTAYAM RANGE, PUBLIC LIBRARY BUILDING KOTTAYAM, PIN-686001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) KERA BHAVAN, S.R.V.H.S ROAD, ERNAKULAM PIN-682011. KERA BHAVAN, S.R.V.H.S ROAD, ERNAKULAM PIN-682011. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS WP(C).No. 5177 of 2012 (V) APPENDIX PETITIONER(S) EXHIBITS:- EXHIBIT P1: PHOTOCOPY OF THE WRITTEN SUBMISSION DATED 23-11-2011 MADE BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2: PHOTOCOPY OF THE ASSESSMENT ORDER DATED 8-12-2011 PASSED BY THE IST RESPONDENT.BY THE IST RESPONDENT. EXHIBIT P3: PHOTOCOPY OF THE ITA 38/2011-2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. EXHIBIT P4: PHOTOCOPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE 2ND RESPONDENT.BEFORE 2ND RESPONDENT. EXHIBIT P5: PHOTOCOPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE IST RESPONDENT.BEFORE IST RESPONDENT. EXHIBIT P6: PHOTOCOPY OF THE NOTICE DATED 14-2-2012 ISSUED BY IST RESPONDENT TO THE PETITIONER.RESPONDENT TO THE PETITIONER. EXHIBIT P7: PHOTOCOPY OF THE REQUEST DATED 21-2-2012 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT.PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P8: PHOTOCOPY OF THE ORDER DATED 22-2-2012 PASSED BY THE IST RESPONDENT TO THE PETITIONER. IST RESPONDENT TO THE PETITIONER. RESPONDENTS EXHIBITS ' :- NIL /TRUE COPY/ P.A. TO JUDGE ANTONY DOMINIC,J ------------------------------------------ W.P.(C)No.5177 of 2012 ------------------------------------- Dated this the 2[nd] day of March, 2012 JUDGMENT Ext.P2 is an order of assessment passed against the petitioner for the year 2009-2010. Aggrieved by this order, thepetitioner has filed Ext.P3 appeal, which has been numbered asI.T.A 38/2011. The appeal and Ext.P4 stay petition are pendingbefore the second respondent. In the meantime, petitionerrequested the first respondent for a stay of recovery, that wasdeclined by Ext.P8. It is in these circumstances, the writ petitionhas been filed apprehending recovery of the balance amount dueunder Ext.P2. 2. I heard the learned counsel appearing for the petitioner and also the learned standing counsel appearing for therespondent. 3. Taking note of the pendency of Ext.P2 appeal before thesecond respondent, I direct the second respondent to considerExt.P3 with notice to the petitioner as expeditiously as possible. In the meantime, recovery of the balance tax amount due fromthe petitioner under Ext.P2 assessment order will stand stayedsubject to the petitioner remitting an amount of Rs.2.5 lakhswithin two weeks. Writ petition is disposed of as above. ln ANTONY DOMINIC, JUDGE