Wp(C)/9418/2014 Of Kurian Joseph v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 1ST DAY OF APRIL 2014/11TH CHAITHRA, 1936 WP(C).No. 9418 of 2014 (B) --------------------------- PETITIONER(S):-------------------------- KURIAN JOSEPH, THEKKEL HOUSE, MANNARAKAYAM P.O., KANJIRAPPALLY, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD II, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOTTAYAM RANGE, PUBLIC LIBRARY BUILDING, SASTHRY ROAD, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) V, OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V, KERA BHAVAN, NEAR S.R.V.SCHOOL, KOCHI-695 001. KERA BHAVAN, NEAR S.R.V.SCHOOL, KOCHI-695 001. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WP(C).No. 9418 of 2014 (B) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS: --------------------------------------- EXT.P1 - TRUE COPY OF THE ASSESSMENT ORDER DATED 31-01-2014 PASSEDUNDER SECTION 143(3) OF THE ACT ALONG WITH NOTICE OF DEMAND. EXT.P2 - TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEALDATED 22-02-2014 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OFINCOME TAX (APPEALS)-V,COCHIN. EXT.P3 - TRUE COPY OF THE PETITION FOR STAY OF COLLECTION DATED 25-02-2014. EXT.P4 - TRUE COPY OF THE APPLICATION DATED 25-02-2014 FOR STAY OFCOLLECTION OF DEMAND FILED BY THE PETITIONER BEFORE THE ASSESSINGOFFICER., EXT.P5 - TRUE COPY OF THE LETTER DATED 17-03-2014 FILED BEFORE THE 1STRESPONDENT. EXT.P6 - TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED18-03-2014. RESPONDENT(S)' EXHIBITS: ----------------------------------------- N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~ W.P.(C) No. 9418 of 2014~~~~~~~~~~~~~~~~~~~~~Dated, this the 1[st] day of April, 2014 JUDGMENT Being aggrieved of Ext. P1 assessment order passed by thefirst respondent in respect of the assessment year 2011 - '12, thepetitioner has preferred Ext. P2 appeal along with Ext. P3 petition forstay, which are pending consideration before the second respondent.The grievance of the petitioner is that without any regard to thependency of the above proceedings, the respondents are proceedingwith coercive steps, which hence are sought to be intercepted by thisCourt. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the secondrespondent is directed to pass appropriate orders on Ext. P3 petitionfor stay, in accordance with law, as expeditiously as possible, at anyrate, within one month from the date of receipt of a copy of thisjudgment. Coercive proceedings stated as being pursued against thepetitioner shall be kept in abeyance till such time. : 2 : Petitioner shall produce a copy of this judgment along withcopy of the writ petition before the second respondent for furthersteps. The Writ Petition is disposed of. Sd/- P. R. RAMACHANDRA MENON, (JUDGE) kmd