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 FRIDAY, THE 20TH DAY OF FEBRUARY 2015/1ST PHALGUNA, 1936 WP(C).No. 5384 of 2015 (W) --------------------------- PETITIONER(S): -------------------------- M/S.MINAR ALLOYS & FORGINGS (P)LTD, NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY MOHAMMED SHAFI, MANAGING DIRECTOR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1. ASST.COMMISSIONER OF INCOME TAX,CIRCLE I, PALAKKAD - 678 001. 2.INCOME TAX APPELLATE TRIBUNAL,KENDRIYA BHAVAN, KAKKANAD, KOCHI-30, REPRESENTEDBY ITS ASST. REGISTRAR 682030. 3.TAX RECOVERY OFFICER,OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX,AYAKAR BHAVAN, S.T. NAGAR, THRISSUR - 680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO.5384/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX(APPEALS), ERNAKULAM. EXT.P2(A): COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX(APPEALS), ERNAKULAM. EXT.P3: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P3(A): COPYH OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P4: COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT. EXT.P4(A): COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT. EXT.P5: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P5(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT. EXT.P6: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENTS EXHIBITS:NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.5384 OF 2015 (W)----------------------------------- Dated this the 20[th] day of February, 2015 J U D G M E N T Aggrieved by Exts.P2 and and P2(a) first appellate orders, thepetitioner has preferred Exts.P3 and P3(a) appeals before the 2[nd]respondent. Along with the appeals, the petitioner has also preferredExts.P4 and P4(a) petitions for condonation of delay and Exts.P5 andP5(a) stay petitions before the 2[nd] respondent. The apprehension ofthe petitioner is with regard to the initiation of coercive steps againstthe petitioner for recovery of the amounts confirmed against thepetitioner by Exts.P2 and P2(a) orders, in the meanwhile. 2. I have heard Sri.Harisankar V. Menon, the learned counselappearing for the petitioner and Sri.Tojan J. Vathikkulam, the learnedStanding counsel appearing for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: prp 1. The 2[nd] respondent shall consider and pass orderson Exts.P4 and P4(a) petitions for condonation of delayand Exts.P5 and P5(a) stay petitions within a period oftwo months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2.Recovery steps for recovery of amounts confirmedagainst petitioner by Exts.P2 and P2(a) orders shall bekept in abeyance till orders are passed by the 2[nd]respondent as directed above and communicated tothe petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE