By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 01ST DAY OF NOVEMBER 2019 / 10TH KARTHIKA, 1941WP(C).No.29313 OF 2019(L) PETITIONER: BRIJESH M.AGED 44 YEARSPROPRIETOR, M/S GEETHAM SWEETS, 30/167, CITY POST OFFICE, PALAKKAD - 14. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: OTHER PRESENT: SC, JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Exts.P1 and p1(a) orders under Section 154 of the Income TaxAct, the petitioner has preferred Exts.P2 and P2(a) appeals together withExts.P3 and P3(a) stay petitions before the 2[nd] respondent. It is the case ofthe petitioner that even prior to considering the stay petition, recovery stepsare taken by the respondents against the petitioner for recovery of theamounts confirmed by Exts.P1 and p1(a) orders . 2. I have heard the learned counsel appearing for the petitioner andalso the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2[nd] respondent shall consider and pass reasoned orderson Exts.P3 and P3(a) stay petitions within a period of twomonth from the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Exts.P1 and p1(a) orders shall be kept inabeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. 3 3.The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. SJ Sd/- A.K.JAYASANKARAN NAMBIARJUDGE 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 (a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2013-14 EXHIBIT P2 (a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2014-15 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 (a) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT