By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 4 DAY OF MAY 2022 / 14TH VAISAKHA, 1944 WP(C) NO. 15130 OF 2022 PETITIONER: M/S.DURGA DISTRIBUTORS, XXVII/225-10, KOICKAL BUILDINGS, MUTHOOR, THIRUVALLA-689 107, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, ANIL KUMAR P. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE CENTRAL, KOTTAYAM-686 001.2COMMISSIONER OF INCOME TAX (APPEALS), PANAMPALLY NAGAR, ERNAKULAM, KOCHI-682 036. ADV.JOSE JOSEPHSMT.JASMIN M.M, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner suffered Exts.P1 to P3 assessment ordersunder the provisions of the Income Tax Act. The petitioner haspreferred Exts.P4 to P6 appeals before the 2[nd] respondentchallenging the same. Along with Exts.P4 to P6, the petitionerhas also filed Exts.P7 to P9 stay applications, which are pendingconsideration before the 2[nd] respondent. The petitioner hasapproached this Court apprehending that before the stayapplications are considered and orders passed thereon, recoverysteps shall be initiated on the basis of the demands in Exts.P1 toP3. 2.Having heard the learned counsel for the petitionerand the learned Standing Counsel for the respondents, I am ofthe view that this writ petition can be ordered directing the 2[nd]respondent or the competent authority to consider Exts.P7 to P9stay applications, after affording an opportunity of hearing to thepetitioner, within a period of one month from the date of receiptof a copy of this judgment. Till such time as orders are passed WP(C) NO. 15130 OF 2022 on Exts.P7 to P9 stay applications, no steps shall be taken to recover the amounts due under Exts.P1 to P3. This writ petition stands disposed of as above. Sd/-GOPINATH P.JUDGE DK APPENDIX OF WP(C) 15130/2022 PETITIONER EXHIBITS