Wp(C)/5344/2012 Of Elias Jacob v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 5TH DAY OF MARCH 2012/15TH PHALGUNA 1933 WP(C).No. 5344 of 2012 (P) -------------------------- PETITIONER: ---------- ELIAS JACOB KALIPPARAMBIL HOUSE (KALIPPARAMBIL HOUSE) KOOVAPPADY, PERUMBAVOOR-683544. BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM SMT.N.LALITHAMBAL RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER DEPARTMENT OF INCOME TAX, O/O.THE INCOME TAX WARD NO.1, ALUVA-683101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), DEPARTMENT OF INCOME TAX, O/O. INCOME TAX ERNAKULAM-682031. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 5344 of 2012 (P)--------------------------- APPENDIX --------- PETITIONER(S) EXHIBITS ------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10DATED 23-12-2011. EXHIBIT P2: TRUE COPY OF THE APPEAL DATED 28-1-2012. EXHIBIT P3: TRUE COPY OF THE DEMAND NOTICE DATED 8-2-2012.EXHIBIT P4: TRUE COPY OF THE STAY PETITION DATED 30-1-2012. RESPONDENTS' EXHIBITS : NIL---------------------- / TRUE COPY / VK P.A. TO JUDGE ANTONY DOMINIC,J ------------------------------------------ W.P.(C)No.5344 of 2012 ------------------------------------- Dated this the 5[th ] day of March, 2012 JUDGMENT Ext.P1 is an order of assessment, the petitioner filed Exts.P2 appeal and P4 stay petition. Meanwhile, Ext.P3 demand noticealso has been issued to the petitioner and therefore, this writpetition has been filed apprehending of coercive action. 2. Thus, as at present, Ext.P2 appeal filed by the petitioneris pending consideration of the second respondent along withExt.P4 stay petition filed by him. Therefore, I dispose of the writpetition directing the second respondent to consider and passorders on Ext.P2 as expeditiously as possible and in themeanwhile, further proceedings for the recovery of tax due willbe kept in abeyance, subject to the petitioner remitting 1/3[rd] ofthe amount due as per Ext.P1, within two weeks. Writ petition is disposed of as above. ln ANTONY DOMINIC, JUDGE