Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 20TH DAY OF AUGUST 2013 29TH SRAVANA, 1935 WP(C).No. 20508 of 2013 (K) ---------------------------- PETITIONER(S): --------------- N. SREEKUMAR, AGED 5 YEARS, S/O.C.T.NARAYANAN, CHAKKARATHU VEEDU, NORTH KULAMAKKAL, M.O.WARD, ALAPPUZHA DISTRICT. BY ADV. SMT.M.S.KIRAN RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER WARD-3, ALAPPUZHA, INCOME TAX OFFICE AARATTUKULAKKARA COMPLEX, OPP.GENERAL HOSPITAL AN PURAM, ALAPPUZHA-688011.
2. COMMISSIONER OF INCOME TAX APPEALS [III] KOCHI. BY SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20508 of 2013 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 26 03.2013 FOR THE ASSESSMENT YEAR 2009 2010 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 27 03.2013 FOR THE ASSESSMENT YEAR 2010 2011 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P3: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXHIBIT-P1 ASSESSMENT ORDER FILED UNDER RULE 4 OF THE ACT BEFORE THE 1ST RESPONDENT. EXHIBIT-P4: TRUE COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF THE EXHIBIT-P3 APPEAL. EXHIBIT-P5: TRUE COPY OF APPEAL AND PETITION FOR CONDONING THE DELAY CHALLENGING EXHIBIT-P2 ASSESSMENT ORDER FILED UNDER RULE 4 OF THE ACT BEFORE THE 1ST RESPONDENT. EXHIBIT-P6: TRUE COPY OF PETITION PRAYING FOR STAY OF RECOVERY PROCEEDINGS TILL THE DISPOSAL OF EXHIBIT P5 APPEAL. EXHIBIT-P7: TRUE COPY OF THE DEMAND NOTICE DATED 01 07.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DIRECTING PAYMENT. RESPONDENT(S)' EXHIBITS NIL ------------------------- //TRUE COPY// P.A TO JUDGE vdv V.CHITAMBARESH,J.
= = = = = = = = = = = W.P.(C) No.20508 of 2013 = = = = = = = = = = = == = = = = Dated this the 20th day of August, 2013 JUDGMENT
The petitioner has filed Exts.P3 and P5 appeals against Exts.P1 and P2 orders of assessment. The appeals are accompanied by petitions to condone delay and Exts.P4 and P6 petitions for stay. The petitioner is aggrieved by Ext.P7 demand notice served on him during the pendency of the appeals and the petitions aforestated.
2. I direct the second respondent to consider the petitions for condonation of delay and Exts.P4 and P6 petitions for stay with notice to the petitioner within a period of two months. The coercive steps pursuant to Ext.P7 demand notice shall be put on hold till orders are passed on Exts.P4 and P6 petitions as directed above.
3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance. The writ petition is disposed of. V.CHITAMBARESH JUDGE smm 2