Wp(C)/7124/2019 Of Madhavan Pillai Sundaran Pillai v. The Additional Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA,1940 WP(C).No. 7124 of 2019 PETITIONER: MADHAVAN PILLAI SUNDARAN PILLAIAGED 27 YEARSS/O. SUNDARAN PILLAI, SHOBHANA MANDIRAM, ASRAMAM P.O, KOLLAM-691 002 BY ADVS.SRI.M.T.SURESHKUMARSMT.MANJUSHA KSRI.R.RANJITH RESPONDENTS: 1THE ADDITIONAL COMMISSIONER OF INCOME TAX,KOLLAM, AAYAKAR BHAVAN, NEAR KARBALA JUNCTION, KOLLAM PIN-691 0012THE INCOME TAX OFFICERWARD -2, KOLLAM RANGE, KOLLAM,PIN-691 0013THE INCOME TAX OFFICERWARD -3, KOLLAM RANGE, KOLLAM PIN-691 0014THE COMMISSIONER OF INCOME TAX (APPEALS)THIRUVANANTHAPURAM, PIN-695 038 CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ..2.. JUDGMENT The petitioner, impugning Exts.P2 and P3assessment orders under the Income Tax Act, filedExts.P4 and P5 appeals before the 4[th] respondent.The petitioner also filed Exts.P6 and P7 stayapplications. 2.In view of the above, there shall be adirection to the 4[th] respondent to take a decisionon Exts.P6 and P7 stay applications within twomonths. Till then, recovery proceedings pursuantto the impugned order in the appeal shall be keptin abeyance. The Writ Petition is disposed as above. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C).No. 7124 of 2019 ..3.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE PHOTOSTAT COPY OF THE CERTIFICATEDATED 1/3/2018 ISSUED BY THE INDIAN BANK, CHANGANASSERY BRANCH.DATED 1/3/2018 ISSUED BY THE INDIAN BANK, CHANGANASSERY BRANCH. EXHIBIT P2TRUE PHOTOSTAT COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAXACT ALONG WITH THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT.DEMAND UNDER SECTION 156 OF INCOME TAXACT ALONG WITH THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3TRUE PHOTOSTAT COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAXACT ALONG WITH THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT.DEMAND UNDER SECTION 156 OF INCOME TAXACT ALONG WITH THE ASSESSMENT ORDER DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER CHALLENGING EXHIBIT P2 DT. 31/1/2019FILED BY THE PETITIONER CHALLENGING EXHIBIT P2 DT. 31/1/2019 EXHIBIT P5TRUE PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER CHALLENGING EXHIBIT P3.OF APPEAL FILED BY THE PETITIONER CHALLENGING EXHIBIT P3. EXHIBIT P6TRUE PHOTOSTAT COPY OF THE PETITION FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P2.FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P2. EXHIBIT P7TRUE PHOTOSTAT COPY OF THE PETITION FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P3.FILED BY THE PETITIONER SEEKING STAY OF OPERATION OF EXHIBIT P3. EXHIBIT P8TRUE PHOTOSTAT COPY OF THE NOTICE DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT U/S. 272 A(1) (C) OF THE ACT FOR THE ASSESSMENT YEAR 2011-2012.DATED 28/12/2018 ISSUED BY THE 2ND RESPONDENT U/S. 272 A(1) (C) OF THE ACT FOR THE ASSESSMENT YEAR 2011-2012. WP(C).No. 7124 of 2019 ..4.. ..5.. “Exts.P6 and P7 stay applications” occurring in paragraph 2 of judgment dated 14.03.2019 inW.P.(C)No.7124/2019 are corrected as “Exts.P15and Exts.P16 as per order dated 29.03.2019 inI.A.2/2019 in W.P.(C)No.7124/2019. Sd/- Joint Registrar