Wp(C)/7431/2017 Of Smt.lissy.k.r v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 6TH DAY OF MARCH 2017/15TH PHALGUNA, 1938 WP(C).No. 7431 of 2017 (D) --------------------------- PETITIONER(S): ----------------------- SMT.LISSY. K.R.,KONUPARAMBAN HOUSE, HOSPITAL ROAD,CHALAKUDY, THRISSUR- 680 721. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.VANDANA MENON, SMT.DIVYA RAVINDRAN, SMT.MERLIN MANSY. RESPONDENT(S):-------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RANGE- 2, AAYAKAR BHAWAN, S.T. NAGAR, THRISSUR- 680 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680 001. BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7431 of 2017 (D) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2016 FOR 2014-15 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT.FOR 2014-15 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 20-1-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 22-2-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-2015.BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-2015. EXHIBIT P4 TRUE COPY OF APPLICATION DATED 9-2-2017 FILED U/S. 220(6) BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15.THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2016 FOR 2013-14 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT.FOR 2013-14 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF MEMORANDUM OF APPEAL DATED 20-01-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2013-14. EXHIBIT P7 TRUE COPY OF STAY PETITION DATED 22-2-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14.THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14. EXHIBIT P8 TRUE COPY OF APPLICATION DATED 9-2-2017 FILED U/S. 220(6) BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14.BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14. EXHIBIT P9 TRUE COPY OF A PETITION FOR RECTIFICATION U/S. 154 OF THE ACT DATED 20-01-2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14.THE ACT DATED 20-01-2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14. RESPONDENT'S EXHIBITS:-NIL. //TRUE COPY// rs. P.S. TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 7431 of 2017 (D) ------------------------------------------ Dated: 6[th] March, 2017 J U D G M E N T The petitioner preferred Exts.P2 and P6 appealsand Exts.P3 and P7 stay petitions under the Income TaxAct, 1961, against Ext.P1 and P5 assessment orders,before the 2[nd] respondent. The grievance of thepetitioner is that even before the stay petitions havebeen considered by the 2[nd] respondent, coerciveproceedings have been initiated. 2.In the above circumstance, there shall be adirection to the 2[nd] respondent to consider and passorders on Exts.P3 and P7 stay petitions, within a periodof two months from the date of receipt of the certified In the above circumstance, there shall be a -2- ------------------------------------------ W.P.(C) No. 7431 of 2017 (D) ------------------------------------------ Dated: 6[th] March, 2017 J U D G M E N T The petitioner preferred Exts.P2 and P6 appealsand Exts.P3 and P7 stay petitions under the Income TaxAct, 1961, against Ext.P1 and P5 assessment orders,before the 2[nd] respondent. The grievance of thepetitioner is that even before the stay petitions havebeen considered by the 2[nd] respondent, coerciveproceedings have been initiated. 2.In the above circumstance, there shall be adirection to the 2[nd] respondent to consider and passorders on Exts.P3 and P7 stay petitions, within a periodof two months from the date of receipt of the certified In the above circumstance, there shall be a -2- copy of this judgment and coercive proceedings shallstand stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of. Sd/-K.VINOD CHANDRAN, JUDGE jjj 6/3/17