Wp(C)/7225/2012 Of Mr.raju Sebastian v. The Deputy Commissioner Of Income Tax,Kottayam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 23RD DAY OF MARCH 2012/3RD CHAITHRA 1934 WP(C).No. 7225 of 2012 (C) -------------------------- PETITIONER(S): -------------------------- MR.RAJU SEBASTIAN, POOVELLIL HOUSE, KIZHAPARAYARU P.O., POOVARANI VILLAGE, MEENACHIL TALUK, PALA, KOTTAYAM DIST BY SRI.A.K.JAYASANKARAN NAMBIAR (SR.) ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT(S): --------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, OFFICE OF THE DEPUT COMMISSIONER OF INCOME TAX, CIRCLE-1, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. OFFICE OF THE DEPUT COMMISSIONER OF INCOME TAX, CIRCLE-1, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, KERA BHAVAN, KOCHI-682 011. KERA BHAVAN, KOCHI-682 011. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I,PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I,PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686 001. BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.7225/2012 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ORDER OF ASSESSMENT DATED 31/12/2010 COMPLETED UNDER SECTION 147 READ WITH 143 (3) OF THE ACT ALONG WITH TAX COMPUTATION AND NOTICE OF DEMAND.SECTION 147 READ WITH 143 (3) OF THE ACT ALONG WITH TAX COMPUTATION AND NOTICE OF DEMAND. P2COPY OF THE FORM OF APPEAL, STATEMENT OF FACTS AND GROUNDS OF APPEAL DATED 24/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.APPEAL DATED 24/01/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3COPY OF THE APPLICATION FOR STAY OF COLLECTION OF TAX DATED 03/02/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.03/02/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P4COPY OF THE LETTER DATED 27/07/2011 SENT BY REPRESENTATIVE OF THE PETITIONER TO THE 2ND RESPONDENT.PETITIONER TO THE 2ND RESPONDENT. P5COPY OF THE NOTICE DATED 05/03/2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE T.R.RAMACHANDRAN NAIR, J. -------------------------------------------------- W.P.(C)No.7225 of 2012 -------------------------------------------------- DATED THIS THE 23[rd ] DAY OF MARCH, 2012 JUDGMENT The petitioner is an assessee on the files of the Deputy Commissioner of Income-tax. The petitioner was assessed as perExhibit P1 order and aggrieved by the same, he filed an appealbefore the 2[nd] respondent along with a stay petition. It is statedthat in spite of the pendency of the stay petition, no orders havebeen passed. 2.The petitioner's grievance is regarding Exhibit P5notice, demanding him to pay an amount of Rs.29.60 lakhs andon failure to pay the same it is also mentioned that coerciveaction will be initiated against him. The petitioner's grievance is regarding Exhibit P5 3. Heard the learned Standing Counsel for the Department. 4.Since the stay petition is yet to be disposed of and ispending, there will be a direction to the 2[nd] respondent to take adecision on the stay petition within a period of one month.Further action pursuant to Exhibit P5 will be kept in abeyance till W.P.(C)No.7225/12 -2- orders are passed on the stay petition. The petitioner willcommunicate a copy of this judgment to the 2[nd] respondent forcompliance. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE) dsn