Wp(C)/8589/2017 Of Mathai Eapen Vettath v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 23RD DAY OF MAY 2017/2ND JYAISHTA, 1939 WP(C).No. 8589 of 2017 (W) --------------------------- PETITIONER(S): ------------------------ MATHAI EAPEN VETTATH,S/O. EAPEN MATHAI, AGED 57,VETTATH SWAROOPAM ESTATE,NJEEZHOOR P.O., VAIKOM VILLAGE,KOTTAYAM DISTRICT. BY ADV. SRI.S.SHYAM. RESPONDENT(S):-------------------------- 1.INCOME TAX OFFICER,NON CORPORATE WARD-1(3),CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018. 2.PRINCIPAL COMMISSIONER OF INCOME TAX,KOCHI-2, CENTRAL REVENUE BUILDINGS,I.S. PRESS ROAD, KOCHI-682 018. BY SRI.CHRISTOPHER ABRAHAM, SC. SRI.K.M.V.PANDALAI, SC. rs. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23-05-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8589 of 2017 (W) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 A TRUE COPY OF THE CERTIFICATED DATED 24/09/2016 FROM THE AGRICULTURAL OFFICER, EDAKKATTUVAYAL KRISHI BHAVAN. EXT.P2 A COPY OF THE ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT DATED 28.12.2016. EXT.P3 TRUE COPY OF THE DEMAND NOTICE DATED 28.12.2016. EXT.P4 A TRUE COPY OF THE NOTICE TO APPEAR ON 28/12/2016. EXT.P5COPY OF THE APPLICATION DATED 09/12/2016 SUBMITTED BEFORE THE CHIEF COMMISSIONER OF INCOME TAX. EXT.P6 A TRUE COPY OF THE NOTIFICATION BY THE SECOND RESPONDENT TRANSFERRING JURISDICTION OVER THE PETITIONER'S CASE FROMTHE FIRST RESPONDENT TO THE INCOME TAX OFFICER, KOTTAYAM. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.8589 of 2017 .............................................................Dated this the 23[nd] day of May, 2017 J U D G M E N T The petitioner has approached this Court challenging Ext.P2order of assessment under the Income Tax Act for the assessmentyear 2014-2015. While the writ petition was admitted and aninterim stay of further proceedings granted for a period of twomonths by an interim order dated 05.04.2017, when the matter wastaken up for orders today, it is pointed out by the learned counselfor the petitioner that against Ext.P2 assessment order, he hasalready approached the 1[st] appellate authority under the IncomeTax Act through an appeal against Ext.P2 order and the same ispending consideration before the said authority. Taking note of thesaid submission of the learned counsel for the petitioner andwithout prejudice to the right of the petitioner to pursue theappellate remedy against Ext.P2 order, the writ petition in itschallenge against Ext.P2 order is dismissed. W.P.(C).No.8589 of 2017 I make it clear that the interim stay against furtherproceedings for recovery of the amounts confirmed against thepetitioner by Extr.P2 assessment order, that was granted by thisCourt, shall continue to be in force till such time as the appellateauthority passes orders in the appeal preferred by the petitioneragainst Ext.P2 assessment order and communicates the same tothe petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/23.05.17