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 THURSDAY, THE 3RD DAY OF SEPTEMBER 2015/12TH BHADRA, 1937 WP(C).No. 26539 of 2015 (N) ------------------------------------------ PETITIONER(S): -------------------------- M/S. ESAF SHG FEDERATION 2[nd] FLOOR, HEPHZIBH COMPLEX, MANNUTHY POSTTHRISSUR - 680 651, REPRESENTED BY AMBIKA SOMAN, MANAGER BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1.THE INCOME TAX OFFICER, WARD - 2(4)AAYAKAR BHAVAN, ST NAGAR,THRISSUR - 680 001AAYAKAR BHAVAN, ST NAGAR,THRISSUR - 680 001 2.THE COMMISSIONER OF INCOME TAX (APPEALS)ERNAKULAM, KOCHI - 16ERNAKULAM, KOCHI - 16 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 26539 of 2015 (N) ------------------------------------------ PETITIONER'S EXHIBITS:------------------------------------------ APPENDIX EXT.P1TRUE COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P2TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3TRUE COPY OF STAY PETITION FILED BY THE PETITIONER. RESPONDENT'S EXHIBITS:- -------------------------------------------- NIL das // True copy //PA to Judge A.K.JAYASANKARAN NAMBIAR, J.===========================================W.P.(C). No. 26539 of 2015 ===================================================== Dated this the 3[rd] day of September, 2015 JUDGMENT Against Ext.P1 order of assessment passed under the IncomeTax Act, the petitioner preferred Ext.P2 appeal and Ext.P3 staypetition before the 2[nd] respondent. The grievance of the petitioneris that even before considering the stay petition, the respondentsare taking steps to recover the amounts confirmed against thepetitioner by Ext.P1 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P3 stay petition, preferred by the petitioner beforehim, within a period of one month from the date of receipt of a copyof this judgment, after hearing the petitioner. The recovery stepsfor recovery of amounts confirmed against the petitioner by Ext.P1order, shall be kept in abeyance till such time as the 2[nd] respondentpasses orders, as directed, on Ext.P3 stay petition andcommunicates the same to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE