Wp(C)/8191/2015 Of V Binu v. Commissioner Of Income Tax (Appeals-Iii)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF MARCH 2015/26TH PHALGUNA, 1936 WP(C).No. 8191 of 2015 (Y) --------------------------- PETITIONER(S): -------------------------- V.BINU, AGED 45 YEARS, S.B.BHAVAN, ANACODE, VAVARAMBALAM KOITHOORKONAM, THIRUVANANTHAPURAM. BY ADV. SRI.T.K.ANANDA KRISHNAN RESPONDENT(S): ---------------------------- 1. COMMISSIONER OF INCOME TAX (APPEALS-III) INCOME TAX DEPARTMENT, KERA BHAVAN, KOCHI 682016 2. DEPUTY COMMISSIONER INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE THIRUVANANTHAPURAM. 695001 THIRUVANANTHAPURAM. 695001 3. ASSISTANT COMMISSIONER INCOME TAX INCOME TAX DEPARTMENT, CENTRAL CIRCLE-I THIRUVANANTHAPURAM.695001 INCOME TAX DEPARTMENT, CENTRAL CIRCLE-I THIRUVANANTHAPURAM.695001 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8191 of 2015 (Y) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1- THE TRUE COPY OF THE OBJECTION FILED BY THE PETITIONERDATED 18.12.2010 EXT.P2- TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2005-2006 EXT.P3-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2006-2007 EXT.P4-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2007-2008 EXT.P5- TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2008-2009 EXT.P6-TRUE COPY OF THE ASSESMENT ORDER ISSUED BY THE 2NDRESPONDENT FOR THE PERIOD 2009-2010 EXT.P7- TRUE COPY OF THE APPEAL NO. 165 OF 2011 EXT.P8- TRUE COPY OF THE APPEAL NO. 166 OF 2011 EXT.P9- TRUE COPY OF THE APPEAL NO. 167 OF 2011 EXT.P10- TRUE COPY OF THE APPEAL NO. 168 OF 2011 EXT.P11- TRUE COPY OF THE APPEAL NO. 169 OF 2011 EXT.P12- TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2NDRESPONDENT EXT.P13- TRUE COPY OF THE LETTER ISSUED BY THE PETITIONER IN REPLYTO EXHIBIT P12 RESPONDENT(S)' EXHIBITS:NIL. --------------------------------------- //TRUE COPY//P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.8191 OF 2015 (Y)----------------------------------- Dated this the 17[th] day of March, 2015 J U D G M E N T Against Exts.P2 to P6 assessment orders under the Income TaxAct, the petitioner has preferred Exts.P7 to P11 appeals before the 1[st]respondent and the same is stated to be pending before the 1[st]respondent. In the meanwhile, Ext.P12 demand notice has beenserved on the petitioner for recovery of the amounts confirmedagainst him by the assessment orders. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: 1. The 1[st] respondent shall consider and pass orders onExts.P7 to P11 appeals within a period of three monthsfrom the date of receipt of a copy of this judgment,after hearing the petitioner. prp 2.It is made clear that no recovery steps for recoveryof amounts confirmed against petitioner pursuant toExts.P2 to P6 assessment orders shall be kept inabeyance till orders are passed by the 1[st] respondentas directed above and communicated to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE