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 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).NO. 12106 OF 2015 (K) ---------------------------- PETITIONER(S): -------------- ANANDAKUTTAN GOVINDAPILLAI K. SWAPNA, ULAVUCAD, NOORNAD P.O., PALAMEL, ALAPPUZHA-609 509 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------- 1. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, THIRUVALLA-689101 CIRCLE-I, THIRUVALLA-689101 2. JOINT COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, THIRUVALLA- 689 101 THIRUVALLA RANGE, THIRUVALLA- 689 101 3. COMMISSIONER OF INCOME TAX(APPEALS) SASTHRI ROAD, KOTTAYAM-686 001 SASTHRI ROAD, KOTTAYAM-686 001 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO. 12106 OF 2015 (K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER FOR 2009-10 PASSED BY 1ST RESPONDENTDATED 05.10.2012 EXT.P1(A): COPY OF ASSESSMENT ORDER FOR 2011-12 PASSED BY 2NDRESPONDENT DATED 17.03.2014 EXT.P2: COPY OF APPEAL FILED BEFORE 3RD RESPONDENT DATED 19.11.2012 EXT.P2(A): COPY OF APPEAL FILED BEFORE 3RD RESPONDENT DATED21.04.2014 EXT.P3: COPY OF INSTALLMENT ORDER PASSED BY THE DY. COMMISSIONERDATED 20.01.2015 EXT.P4: COPY OF STAY PETITION FILED BEFORE 3RD RESPONDENT EXT.P4(A): COPY OF STAY PETITION FILED BEFORE 3RD RESPONDENT DATED10.03.015 RESPONDENTS' EXHIBITS:NIL //TRUE COPY// P A TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.12106 of 2015 .............................................................Dated this the 10[th] day of April, 2015 J U D G M E N T Against Exts.P1 and P1(a) assessment orders under theIncome Tax Act, the petitioner has preferred Exts.P2 and P2(a)appeals and Exts.P4 and P4(a) stay petitions before the 3[rd]respondent. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are sought to bepursued for recovery of the amounts confirmed by Exts.P1 and P1(a) assessment orders. 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 3[rd] respondent shall consider and passorders on Exts.P4 and P4(a) stay petitionwithin a period of two months from the date ofreceipt of a copy of this judgment, afterhearing the petitioner. mns ii. Recovery steps for recovery of amountsconfirmed against petitioner by Ext .P1 and P1(a) assessment orders shall be kept in abeyancetill orders are passed by the 3[rd] respondent asdirected above and communicated to thepetitioner. iii. The order to be passed by the 3[rd]respondent shall be a reasoned one advertingto the contentions of the petitioner regardingexistence of a prima facie case for a stay ofrecovery pending disposal of the appeal. A.K.JAYASANKARAN NAMBIAR JUDGE