Wp(C)/9559/2014 Of K.p. Indrabalan v. Joint Commissioner Of Income Tax

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. 9559 of 2014 (T) -------------------------------------- PETITIONER(S): ----------------------- K.P. INDRABALAN, INDRAPRASTHAM, CHARUMOODU, MAVELIKKARA-690505. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.SULEKHA BEEVIC.S. SMT.ROSIE ATHULYA JOSEPH RESPONDENT(S): -------------------------- 1. JOINT COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, THIRUVALLA. THIRUVALLA RANGE, THIRUVALLA. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOWDIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 9559 of 2014 (T) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 24.2.2014 FOR THE YEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.YEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE A.Y 2011-2012SECOND RESPONDENT FOR THE A.Y 2011-2012 EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT FOR THE A.Y. 2011-2012.RESPONDENT FOR THE A.Y. 2011-2012. EXHIBIT P4: TRUE COPY OF THE PETITION DATED 17.3.2014 FILED BEFORE THE IST RESPONDENT FOR THE A.Y.2011-2012.IST RESPONDENT FOR THE A.Y.2011-2012. EXHIBIT P5: TRUE COPY OF THE LETTER DATED 25.3.2014 ISSUED BY THE IST RESPONDENT P4 APPLICATION. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON, J. --------------------------------------- W.P.C. No.9559 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 2011-2012,the petitioner has already preferred Ext.P2 appeal along withExt.P3 petition for stay, which are pending consideration beforethe second respondent. The grievance of the petitioner is thatwithout any regard to the pendency of the above proceedings,the respondents are proceeding with coercive steps, which henceare sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext.P3petition for stay, in accordance with law, as expeditiously aspossible, at any rate, within 'one month' from the date of receiptof a copy of this judgment. Coercive proceedings shall be kept W.P.C.No.9559 OF 2014 in abeyance till such time. 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. P.R. RAMACHANDRA MENON, JUDGE sp