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 14TH DAY OF NOVEMBER 2017/23RD KARTHIKA, 1939 WP(C).No. 36426 of 2017 (C) ---------------------------- PETITIONER(S): ----------------------- KARUVIKATTUKUZHIL MATHEW JOHN,KALATHARANGINI, KARUVIKATTUKUZHIL,NEDUMPURA P.O., CHERUTHURUTHY,THRISSUR-679 531. BY ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON. RESPONDENT(S): -------------------------- 1.THE INCOME TAX OFFICER,WARD 2(2), AAYAKAR BHAVAN,ST NAGAR, THRISSUR-680 001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, ST NAGAR, THRISSUR-680 001. BY SRI.JOSE JOSEPH, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-11-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36426 of 2017 (C) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE ASSESSMENT ORDER DATED 23/09/2017. EXT.P2COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXT.P3COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT. EXT.P4COPY OF THE NOTICE DATED 09/11/2017 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. ................................................................... W.P.(C).No.36426 Of 2017 .....................................................................Dated this the 14[th] day of November, 2017 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act,the petitioner has preferred Ext.P2 appeal together with Ext.P3stay petition before the 2[nd ] respondent. It is the case of thepetitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Standing counsel appearing for therespondents. 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: 1. The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a period oftwo months from the date of receipt of a copy ofthis judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P4 revenuerecovery notice for recovery of amounts confirmedagainst petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2[nd]respondent as directed above and communicated tothe petitioner. 3. The petitioner shall produce a copy of thisjudgement, together with a copy of the writ petitionbefore the 2[nd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/14.11.17