N RAJAN NAIR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner is stated to be a junior lawyer of about six years vintage in the Kozhikode Bar. He was assessed to tax under the Income Tax Act, 1961 (the Act for short) for the assessment years 1984-85. As a junior lawyer, he does not have much of income. He had actually returned an income of Rs. 12, 500/- from the profession, besides agricultural income of Rs 1,000/-. The Income Tax Officer completed the assessment on September 26, 1986, determining his total income at Rs. 1,39,770/- by making various additions. A copy of the order of assessment is Ext. P1. Consequent thereon, a total amount of Rs.71,817/- was demanded as income tax and surcharge besides Rs.17,593/-by way of interest under S.13918 and Rs.24,950/- for interest under S.217(1)(b). The demand was thus for Rs 1,14,360/- in the aggregate.

(2.) Petitioner filed an appeal against this order before the second respondent, namely the Commissioner of Income Tax (Appeals), Kozhikode. A copy of the appeal is Ext. P2. It is dated 10-11-1986. Petitioner also filed an application before the second respondent praying for stay of collection of the tax pending the disposal of the appeal. He also appears to have moved the Income Tax Officer for "stay of collection". The Income Tax Officer wrote to the petitioner as follows on 20-11-1986 by his letter Ext. P4.

(3.) Mr. N. R. K. Nair, Standing Counsel appeared for the respondents and was beard.