Wp(C)/6702/2012 Of Arun Thomas v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 19TH DAY OF MARCH 2012/29TH PHALGUNA 1933 WP(C).No. 6702 of 2012 (K) -------------------------- PETITIONER(S): ------------------------ SHRI.ARUN THOMAS, PROPRIETOR, KANNATTU ARUN FINANCE, M.C.ROAD, BETHEL JUNCTION, CHENGANNUR. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE BY ADVS. SMT.NISHA JOHN SRI.V.P.NARAYANAN` SRI.BOBY M.SEKHAR SRI.BABY ISAAC RESPONDENT(S): ----------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, THIRUVALLA - 689 645. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1 AYAKKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695 003. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.6702/2012 K APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.2011 ISSUED BY THE IST RESPONDENT. EXHIBIT P2- TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ON 12.1.2012. EXHIBIT P3- TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ON 12.1.2012. EXHIBIT P4- TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT ON 24.1.2012. EXHIBIT P5- TRUE COPY OF THE LETTER DATED 24.1.2012 SUBMITTED BEFORE THE IST RESPONDENT. THE IST RESPONDENT. EXHIBIT P6- TRUE COPY OF THE COMMUNICATION NO.C1/TVLA/2011-12 DATED 9.3.2012 ISSUED BY THE IST RESPONDENT. 9.3.2012 ISSUED BY THE IST RESPONDENT. RESPONDENTS' EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.6702 OF 2012(K) -------------------------------------------------- Dated this the 19[th] day of March, 2012 J U D G M E N T Aggrieved by Ext.P1 order of assessment passed against the petitioner under the Income Tax Act, petitioner filed Ext.P2appeal and Ext.P3 stay Petition which are pending before the2[nd] respondent. During the pendency of the appeal and staypetition, by Ext.P6 the first respondent has required thepetitioner to pay the amount due under Ext.P1. It is in thesecircumstances the writ petition has been filed. 2. I heard the counsel appearing for the petitioner and also the learned standing counsel appearing for the respondent. 3. Taking note of the pendency of Ext.P2 I dispose of the writ petitioner directing the 2[nd] respondent to pass ordersthereon with notice to the petitioner as expeditiously as possibleand at any rate within 8 weeks from the date of production ofcopy of the judgment. In the meanwhile further proceedings forrecovery of the amount due under Ext.P1 will stand stayed :2 : subject to the petitioner remit 1/3[rd] of the amount due there under within two weeks. Writ Petition is disposed of as above. vi/ (ANTONY DOMINIC) JUDGE