Wp(C)/7392/2013 Of K.p.abdul Majeed v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC MONDAY, THE 18TH DAY OF MARCH 2013/27TH PHALGUNA 1934 WP(C).No. 7392 of 2013 (Y) --------------------------- PETITIONER(S): -------------------------- K.P.ABDUL MAJEED, “SONA”, KOTTARAM ROAD, CALICUT. BY ADVS.SRI.P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1) CALICUT 673 001. 2. TAX RECOVERY OFFICER, AYANKAR BHAVAN, KOZHIKODE - 673 001. 3. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, KAKKANAD COCHIN 682 037. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7392 of 2013 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P1: COPY OF ASSESSMENT ORDER 2002-03. EXT.P2: COPY OF ASSESSMENT ORDER 2003-04. EXT.P3: COPY OF ASSESSMENT ORDER 2004-05.EXT.P4: COPY OF ASSESSMENT ORDER 2005-06.EXT.P5: COPY OF ASSESSMENT ORDER 2003-04. EXT.P6: COPY OF ORDER IN WPC NO 2212/2007 DT 04-10-2007. EXT.P7: COPY OF PROCEEDINGS OF COM.OF IT DT 09-07-2012. EXT.P8: COPY OF COMMON ORDER IN ITA NOS.13,14/2007.098,ITA 12,82,83/ 29010.11 DT 17-12-2012. EXT.P9: COPY OF SECOND APPEAL 2002-03.EXT.P10: COPY OF SECOND APPEAL 2003-04.EXT.P11: COPY OF SECOND APPEAL 2004-05.EXT.P12: COPY OF SECOND APPEAL 2005-06.EXT.P13: COPY OF SECOND APPEAL 2003-04.EXT.P14; COPY OF APPLICATION FOR STAY. EXT.P15: COPY OF NOTICE DTD. 21/01/2013 ISSUED BY SECOND RESPONDENT. EXT.P16: COPY OF REPLY DTD. 01/02/2013.EXT.P17: COPY OF HEARING NOTICE 2002.03.EXT.P18: COPY OF HEARING NOTICE 2003-04.EXT.P19: COPY OF HEARING NOTICE 2004-05.EXT.P20: COPY OF HEARING NOTICE 2005-06.EXT.P21: COPY OF HEARING NOTICE 2003-04. EXT.P22: COPY OF SUMMONS DTD. 01/02/2013. RESPONDENT(S)' EXHIBITS N I L /TRUE COPY/P.S.TO JUDGE ANTONY DOMINIC, J. ------------------------------------------- W.P(C).No.7392 of 2013 ------------------------------------------- Dated this the 18[th] day of March, 2013 JUDGMENT 1.Exts.P1 to P5 are the assessment orders passed against thepetitioner for the assessment years 2002-03 to 2005-06. Theseorders were confirmed by the first appellate authority inExt.P8 order. Challenging the proceedings, the petitioner filedExts.P9 to P13 appeals before the third respondent, Tribunal.Along with the appeals, Ext.P14 stay petition also has beenfiled. According to the petitioner, the appeals are posted to22.4.2013 as per Exts.P17 to P21 and that in the mean while,recovery proceedings are initiated by Ext.P15 notice. It is inthese circumstances, this writ petition is filed.petitioner for the assessment years 2002-03 to 2005-06. Theseorders were confirmed by the first appellate authority inExt.P8 order. Challenging the proceedings, the petitioner filedExts.P9 to P13 appeals before the third respondent, Tribunal.Along with the appeals, Ext.P14 stay petition also has beenfiled. According to the petitioner, the appeals are posted to22.4.2013 as per Exts.P17 to P21 and that in the mean while,recovery proceedings are initiated by Ext.P15 notice. It is inthese circumstances, this writ petition is filed. 2.Heard the learned counsel for the petitioner and the learnedStanding Counsel for the respondents.Standing Counsel for the respondents. 3.Since Exts.P9 to P13 appeals are pending before the thirdrespondent, the Tribunal, I direct the third respondent to passrespondent, the Tribunal, I direct the third respondent to pass WPC.7392/13 2.Heard the learned counsel for the petitioner and the learnedStanding Counsel for the respondents.Standing Counsel for the respondents. 3.Since Exts.P9 to P13 appeals are pending before the thirdrespondent, the Tribunal, I direct the third respondent to passrespondent, the Tribunal, I direct the third respondent to pass WPC.7392/13 orders thereon. This the third respondent shall do asexpeditiously as possible, at any rate, within a period of twomonths from the date of receipt of a copy of this judgment. Inthe mean time, considering the fact that Exts.P1 to P5 arealready confirmed by the first appellate authority by Ext.P8order and that the appeals are filed only in January, 2013, Idirect that the recovery pursuant to Exts.P1 to P5 will standstayed subject to the petitioner remitting 1/4[th] of the amountsdue thereon within three weeks from today. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC Judge kkb.18/3.