By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF MARCH 2015/26TH PHALGUNA, 1936 WP(C).No. 8256 of 2015 (F) --------------------------- PETITIONER: -------------------- M.G.AUGUSTINE, MUNDANCHERRY HOUSE, VALLUVALLY, KOONAMMAVU, REPRESENTED BY POWER OF ATTORNEY HOLDER, JOVITTA AUGUSTINE. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1.THE INCOME TAX OFFICER, WARD – 1,ALWAYE-683101. 2.COMMISSIONER OF INCOME TAX (APPEALS)C.R.BUILDINGS, I.S. PRESS ROAD,KOCHI- 18. 3.COMMISSIONER OF INCOME TAX,C.R.BUILDINGS, I.S.PRESS ROAD,KOCHI- 18. 4.TAX RECOVERY OFFICER,KOCHI-11,C.R.BUILDINGS,I.S.PRESS ROAD, ERNAKULAM,KOCHI -18. R1 TO R4 BY SRI.K.M.V.PANDALI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8256 of 2015 (F) --------------------------- APPENDIX PETITIONERS EXHIBITS --------------------------------- EXHIBIT P1-COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2-COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.RESPONDENT. EXHIBIT P3- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.2ND RESPONDENT. EXHIBIT P4 - COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.3RD RESPONDENT. EXHIBIT P5 -COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT. RESPONDENTS EXHIBITS :NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.8256 of 2015 (F) ............................................... Dated this the 17[th] day of March, 2015 JUDGMENT Against Ext.P1 assessment order under the Income TaxAct,1961, for the assessment year 2007 - 2008, the petitionerhas preferred Ext.P2 appeal along with Ext.P3 stay petitionbefore the 2[nd] respondent. It is the case of the petitioner thateven before the consideration of the stay petition by the 2[nd]respondent, recovery steps have been initiated against himthrough Ext.P5 demand notice, for recovery of the amountsconfirmed in the assessment order. 2. I have heard Sri.Harisankar V. Menon, learned counselappearing for petitioner and Smt.Sobha Annamma Eappen,learned Government Pleader for the respondents. appearing for petitioner and Smt.Sobha Annamma Eappen,learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the caseand the submissions made across the Bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider andpass orders on Ext.P3 stay petition, preferred by the petitionerbefore him, within a period of two months from the date ofreceipt of a copy of this judgment, after hearing the petitioner.The order to be passed by the 2[nd] respondent shall containreasons for the decision arrived at by him. and the submissions made across the Bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider andpass orders on Ext.P3 stay petition, preferred by the petitionerbefore him, within a period of two months from the date ofreceipt of a copy of this judgment, after hearing the petitioner.The order to be passed by the 2[nd] respondent shall containreasons for the decision arrived at by him. Recovery steps initiated through Ext.P5 demand notice shall bekept in abeyance till such time as the 2[nd] respondent passesorders, as directed, in Ext.P3 stay petition, and communicatesthe same to the petitioner. AMV/17/03/ Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE