Kerala High Court
Mariyamma Joseph vs Deputy Commissioner Of Income Tax on 28 March, 2013
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY, THE 1ST DAY OF DECEMBER 2014/10TH AGRAHAYANA, 1936
WP(C).No.32071 of 2014 (H)
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PETITIONER:
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MARIYAMMA JOSEPH,PROP.HOTEL FLORAL PARK,
GANDHI NAGAR P.O.,KOTTAYAM - 686 008.
BY ADVS.SRI.ANIL D. NAIR
SRI.R.SREEJITH
SMT.SULEKHA BEEVI C.S.
SMT.ROSIE ATHULYA JOSEPH
SMT.SOUMYA PRAKASH
RESPONDENTS:
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1. DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE,KOTTAYAM-686001.
2. THE COMMISSIONER OF INCOME TAX (APPEALS),
COCHIN,ERNAKULAM-682018.
BY SRI.JOSE JOSEPH,SC FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 01-12-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No.32071 of 2014 (H)
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APPENDIX
PETITIONERS EXHIBITS:
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EXHIBIT P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2013 FOR
THE YEAR 2010 - 11 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. 2010 - 2011.
EXHIBIT P3:TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND
RESPONDENT FOR THE A.Y 2010 - 2011.
RESPONDENTS EXHIBITS: NIL
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//TRUE COPY//
P.S.TO JUDGE
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P.R. RAMACHANDRA MENON, J.
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W.P.(C). No. 32071 of 2014
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Dated this the 1st day of December, 2014
JUDGMENT
Being aggrieved of Ext.P1 assessment order passed by the first respondent under the relevant provisions of the Income Tax Act, 1961, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, which hence is 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 consider and pass appropriate orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned respondent for further steps. The writ petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE.
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