Kerala High Court
Smt.Kesavapurath Bhaskaran Nair ... vs Commissioner Of Income Tax on 7 September, 2012
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 29TH DAY OF MAY 2014/8TH JYAISHTA, 1936
WP(C).No. 12513 of 2014 (L)
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PETITIONER(S):
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SMT.KESAVAPURATH BHASKARAN NAIR MANJUJLA,
D-7 KAILAS APPARTMENT, PALATHINKAL LANE,
VADAKKEKOTTA, COCHIN,
KERALA - 682 301.REP. BY HER POWER
OF ATTORNEY HOLDERMR SHYAM KUMAR A,
S/O.MRS.VIJAYA KUMARI, ANJANAM, KADUTHURUTHY P.O.,
KADUTHURUTHY P.O., KOTTAYAM -686 604.
BY ADV. SRI.SAIBY JOSE KIDANGOOR
RESPONDENT(S):
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1. COMMISSIONER OF INCOME TAX,
(APPEALS)-II, KOCHI, KERALA.
2. MS.SHERLY TOMS,
INCOME TAX OFFICER, WARD 3(2), KOCHI,
KERALA-682021.
R1-R2 BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, (TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 29-05-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 12513 of 2014 (L)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P-1: TRUE COPY OF SEC.143(2) NOTICE DATED 7.9.2012
EXT.P-2: TRUE COPY OF LETTER DATED 10.2.2014 OF MR.GIRISH
EXT.P-2(A): TRUE COPY OF LETTER DATED 10.2.2014 OF MS.SIMJI
EXT.P-2(B): TRUE COPY OF LETTER DATED 11.2.2014 OF MR.NARESH
EXT.P-3: TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.GIRISH, AND
MS.SIMIJI'S
EXT.P-3(A): TRUE COPY OF THE AFFIDAVIT DATED 20.3.2014 OF MR.NARESH
EXT.P-4: TRUE COPY OF ORDER NO.BEKPM8147K/2013-14 UNDER SEC.281B
DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE INDIAN BANK,
ALUVA BRANCH.
EXT.P-4(A): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B
DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE FEDERAL
BANK, GIRINAGAR BRANCH.
EXT.P-4(B): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B
DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE HDFC BANK,
CHOICE TOWERS BRANCH.
EXT.P-4(C): TRUE COPY OF ORDER BEKPM8147K/2013-14 UNDER SEC 281B
DATED 21.3.2014 ISSUED BY 2ND RESPONDENT TO THE CANARA
BANK, IRINJALAKUDA BRANCH.
EXT.P-5: TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH TAX
CALCULATION STATEMENT DATED 24.3.2014
EXT.P-5(A): TRUE COPY OF THE DEMAND NOTICE UNDER SEC 156 DATED
24.3.2014
EXT.P-5(B): TRUE COPY OF THE NOTICE UNDER SEC.274 READ WITH SEC 271(1)
(C) OF IT ACT.
EXT.P-6: TRUE COPY OF THE APPEAL ALONG WITH ANNEXURES FILED
BEFORE THE COMMISSIONER OF APPEALS DATED 28.4.2014
RESPONDENT(S)' EXHIBITS
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
K.VINOD CHANDRAN, J
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W.P.(C).No. 12513 of 2014
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Dated 29th May, 2014
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JUDGMENT
Against Exts.P5 P5(a) and P5(b), the petitioner filed appeal along with delay condonation application and petition for waiver of pre-deposit before the 1st respondent, which are pending consideration. In the meanwhile, coercive steps have been initiated against the petitioner and aggrieved thereby, the petitioner has approached this Court.
2. In the above circumstances, it is directed that the respondents shall consider the delay condonation application and the application for waiver of pre-deposit together, within a period of one month from today and in the meanwhile, further Wp(c).12513/14 2 proceedings pursuant to Exts.P5 P5(a) and P5
(b) shall be kept in abeyance until such orders are passed, which orders shall determine the matter thereafter.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//