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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF JULY 2020/19TH ASHADHA, 1942W.P(C).No.13907 OF 2020(K) PETITIONER: M/S.ELITE AGRO SPECIALITIESSIDCO BUILDING, PERINGANDOOR P.O.,ATHANI, THRISSUR – 680 581, REPRESENTED BY P. RAJAN, VICE PRESIDENT – FINANCE. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 2(1), AAYAKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR,THRISSUR – 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR – 680 001. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 10.07.2020, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: :: 2 :: J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act andExt.P1(a) rectification order, the petitioner has preferred Ext.P2 appeal andExt.P3 stay petition before the 2[nd] respondent. The limited prayer of thepetitioner is for a direction to the 2[nd] respondent to consider and pass orderson Ext.P3 stay petition expeditiously, and to keep in abeyance the recoverysteps pursuant to Exts.P1 and P1(a) orders, till then. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2[nd] respondent shall consider and pass orderson Ext.P3 stay petition within a period of four monthsfrom the date of receipt of a copy of this judgment,after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order andExt.P1(a) rectification order shall be kept in abeyancetill such time as orders are passed by the 2[nd]respondent as directed above and communicated tothe petitioner. 3. The petitioner shall produce a copy of the writpetition together with a copy of this judgment, beforethe 2[nd] respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C).NO.13907/2020 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2017-18. EXT.P1(A): COPY OF THE RECTIFICATION ORDER ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2017-18. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT. EXT.P3: COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE