Wp(C)/8012/2017 Of Shri.p.k.jayaprakasan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 9TH DAY OF MARCH 2017/18TH PHALGUNA, 1938 WP(C).No. 8012 of 2017 (B) --------------------------- PETITIONER(S): ----------------------- SHRI P.K.JAYAPRAKASAN,PANAKKAL HOUSE, VALAPPAD BEACH, VALAPPAD, THRISSUR -680 567. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD-1, GURUVAYOOR- 680 567. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680 001. BY SRI.JOSE JOSEPH, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 22-12-2016 FOR AY-2014-15 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT.FOR AY-2014-15 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 19-01-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR YEAR 2014-15.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR YEAR 2014-15. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 22-02-2017 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15.THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P4 TRUE COPY OF APPLICATION DATED 14-02-2017 FILED U/S 220(6) BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15.U/S 220(6) BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P5 TRUE COPY OF THE CIRCULAR F NO.404/10/2009-ITCC DATED 01-12-2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES.DATED 01-12-2009 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. RESPONDENT'S EXHIBITS:-NIL. //TRUE COPY// P.S. TO JUDGE rs. K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 8012 of 2017 B - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 09[th] day of March, 2017 J U D G M E N T Ext.P1 is the assessment order passed against the petitioner for the years 2014-15. Against this order, petitioner filed Ext.P2 appeal, which is accompanied byExt.P3 stay petition before the 2[nd] respondent. The appeal and the stay petitions are pending before the 2[nd]respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, thewrit petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 2[nd] respondent herein, shall dispose of Ext.P3 stay application within a period of twomonths from today and the coercive proceedings be stayed WPC.No. 8012/2017 : 2 : until such orders are passed; which order shall determine the matter thereafter. 3. Petitioner shall produce a copy of this judgment before the 2[nd] respondent for compliance. Writ petition disposed of. jma Sd/- (K. VINOD CHANDRAN, JUDGE)//true copy// P.A to Judge