By Advs. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 8TH DAY OF APRIL 2016/19TH CHAITHRA, 1938 WP(C).NO. 14234 OF 2016 (D) ---------------------------- PETITIONER(S):------------- M/S. NIRMITHI KENDRA NEAR CIVIL STATION AYYANTHOLE, THRISSUR-680 003 REPRESENTED BY BOSCO M.M EXECUTIVE SECRETARY PROJECT MANAGER BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):-------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS)I.S.PRESS ROAD KOCHI-182. COMMISSIONER OF INCOME TAX(APPEALS)PANAMPILLY NAGARKOCHI-36 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT BY GOVERNMENT PLEADER SMT.LILLY K.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO. 14234 OF 2016 (D APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 22-02-2016 EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR THE YEAR 2013-14 DATED 26-03-2016 EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR THE YEAR 2013-14 DATED 26-03-2016 RESPONDENTS' EXHIBITS:NIL //TRUE COPY// P A TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.14234 of 2016 W.P.(C).No.14234 of 2016 .............................................................Dated this the 8[th] day of April, 2016 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petitionbefore the 2[nd] respondent. It is the case of the petitioner that evenprior to considering the stay petition, recovery steps are sought tobe pursued for recovery of the amounts confirmed by Ext.P1assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a period W.P.(C). No.14234 of 2016 of three months from the date of receipt of acopy of this judgment, after hearing thepetitioner. ii. Recovery steps for recovery of amountsconfirmed against the petitioner by Ext.P1assessment order shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. The petitionerto produce copy of the writ petition along witha copy of the judgment before the 2[nd]respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE