By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, THE 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941WP(C).No.620 OF 2020(B) PETITIONER: RAJESH NARAYANAN, AGED 32 YEARS,MUTHU NIVAS, SREERAM STREET, KARNAKI NAGAR, PALAKKAD-678014. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2, AYAKAR BHAVAN, PALAKKAD-678014.WARD 2, AYAKAR BHAVAN, PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680021. SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C) No.620 of 2020 ------------------------------------------ Dated this the 13[th] day of January, 2020 J U D G M E N T Against Ext.P-1 assessment order, the petitioner hasfiled Ext.P-2 appeal without any delay before the 2[nd] respondentappellate authority along with Ext.P-3 stay petition. Thepetitioner's grievance is that during the pendency of the staypetition, coercive recovery proceedings have been initiated by theassessing authority for recovery of the disputed amounts. 2.Heard Sri.Harisankar V.Menon, learned counselappearing for the petitioner and Sri.Christopher Abraham, learnedStanding Counsel appearing for the respondents. 3.After hearing both sides and after taking note of thefacts and circumstances of the case, it is ordered in the interest ofjustice that the 2[nd] respondent shall take up the matters in Ext.P-3stay application filed in Ext.P-2 appeal and after affordingreasonable opportunity of being heard to the petitioner throughhis authorised representative/counsel, if any, shall pass orders W.P.(C) No.620 of 2020 without much delay, preferably within a period of 3 monthsfrom the date of production of a certified copy of this judgment.Until orders are passed on the abovesaid stay application,further coercive steps for enforcement of the impugned Ext.P-1order shall be kept in abeyance. With these observations and directions, the aboveWrit Petition (Civil) stands finally disposed of. MMG Sd/- ALEXANDER THOMAS, JUDGE ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2017-18DATED 18.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR 2017-18 DATED 3.1.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTDATED 3.1.2020.