Wp(C)/7337/2019 Of Asha Rajan v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940 WP(C).No.7337 of 2019 PETITIONER/S: ASHA RAJAN, AGED 57 YEARS, PROPRIETOR, TRINITY INDANESERVICES, OPP. KRISHNA TEMPLE, VELLANGALLORE P.O, IRINJALAKUDA, THRISSUR-680622. BY ADV.SRI.TOMSON T.EMMANUEL BY SRI. JAICE JACOB, STANDING COUNSEL BY SRI.JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7337/2019 2 JUDGMENT The petitioner, as against Ext.P2 assessmentorder, filed Ext.P3 appeal under the Income Tax Actbefore the second respondent. Along with the appeal,the petitioner also filed Ext.P4 delay condonationapplication and Ext.P5 stay application before thesecond respondent. In the light of the above, there shall be adirection to the second respondent to dispose the stayapplication and the delay condonation applicationwithin a period of two months. Till then, recoveryproceedings based on the impugned order in the appealshall be deferred. If any order of freezing has beenpassed, the Bank shall not freeze the account in thelight of the above order till such period as mentionedabove. The Writ Petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE ln WP(C).No.7337/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF INCOME TAX RETURN IN FORM NO. ITR-4 DATED 26.09.2013 SUBMITTED BEFORE THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2013-14. EXHIBIT P2COPY OF ASSESSMENT ORDER DATED 30.11.2018 PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2013-14 U/S. 143(3)/147 OF THE INCOME TAX ACT, 1961.PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2013-14 U/S. 143(3)/147 OF THE INCOME TAX ACT, 1961. EXHIBIT P2 ACOPY OF ORDER DATED 11.01.2019 U/S. 154 OF THE INCOME TAX ACT PASSED BY 1ST RESPONDENT FOR THEASSESSMENT YEAR 2013-14 IN RECTIFYING MISTAKE IN EXT P2 ORDER,INCOME TAX ACT PASSED BY 1ST RESPONDENT FOR THEASSESSMENT YEAR 2013-14 IN RECTIFYING MISTAKE IN EXT P2 ORDER, EXHIBIT P3COPY OF APPEAL INFORM NO.35 DATED 29.01.2019 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P2 READ WITH EXT P2(A) ORDER COMPLETED BY 1ST RESPONDENT, WHICH WAS ACKNOWLEDGED ON 31.01.2019.SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT P2 READ WITH EXT P2(A) ORDER COMPLETED BY 1ST RESPONDENT, WHICH WAS ACKNOWLEDGED ON 31.01.2019. EXHIBIT P4COPY OF PETITION FOR CONDONING DELAY 24 DAYS INFILING EXT P3 APPEAL, CALCULATED WITH EXT P2 ORDER SUBMITTED BEFORE 2ND RESPONDENT.FILING EXT P3 APPEAL, CALCULATED WITH EXT P2 ORDER SUBMITTED BEFORE 2ND RESPONDENT. EXHIBIT P5COPY OF STAY PETITION DATED 29.01.2019 SUBMITTED ALONG WITH EXT P3 APPEAL BEFORE 2ND RESPONDENT.SUBMITTED ALONG WITH EXT P3 APPEAL BEFORE 2ND RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.A.TO JUDGE