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 THURSDAY, THE 30TH DAY OF JULY 2020/8TH SRAVANA, 1942 W.P(C).No.15605 OF 2020 PETITIONER: C.K.JACOBAGED 73 YEARSCHOWALLUR HOUSE, THAIKKAD P.O.,THRISSUR – 680 103. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERWARD 1 & TPS, INCOME TAX OFFICE,WEST NADA, GURUVAYUR, THRISSUR – 680 101.WARD 1 & TPS, INCOME TAX OFFICE,WEST NADA, GURUVAYUR, THRISSUR – 680 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR – 686 021.THRISSUR – 686 021. 3THE MANAGERFEDERAL BANK LTD., CHOWALLURPADY,THRISSUR – 680 104.FEDERAL BANK LTD., CHOWALLURPADY,THRISSUR – 680 104. 4THE EXECUTIVE ENGINEERPWD ROADS DIVISION, THRISSUR – 680 020PWD ROADS DIVISION, THRISSUR – 680 020 5THE ASSISTANT ENGINEERLSGD SECTION, ELAVALLY GRAMA PANCHAYATH,CHITTATTUKARA, THRISSUR – 680 511.LSGD SECTION, ELAVALLY GRAMA PANCHAYATH,CHITTATTUKARA, THRISSUR – 680 511. 6THE TREASURY OFFICER, SUB – TREASURY, TREASURY SAVINGS BANK,CHAVAKKAD, THRISSUR – 680 506.SUB – TREASURY, TREASURY SAVINGS BANK,CHAVAKKAD, THRISSUR – 680 506. 7THE MANAGERSTATE BANK OF INDIA, CHAVAKKAD BRANCH,THRISSUR – 680 506STATE BANK OF INDIA, CHAVAKKAD BRANCH,THRISSUR – 680 506 BY SRI.JOSE JOSEPH, SCBY SMT.THUSHARA JAMES, GOV. PLEADERBY SMT.THUSHARA JAMES, GOV. PLEADER BY SRI.JAICE JACOB, SCBY SRI.P.PAULOCHAN ANTONY, SCBY SRI.P.PAULOCHAN ANTONY, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 30.07.2020, 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, thepetitioner has preferred Ext.P2 appeal together with Ext.P3 stay petitionbefore the 2[nd] respondent. It is the case of the petitioner that even beforeconsidering the stay petition, recovery steps were initiated by therespondents as per Ext.P4 series of notice for recovery of the amountsconfirmed against the petitioner by Ext.P1 assessment order. 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 passreasoned orders on Ext.P3 stay petition within aperiod of four months from the date of receipt of acopy of this judgment, after hearing the petitioner. Sd 2. Recovery steps for recovery of amountsconfirmed against the petitioner by Ext.P1 assessmentorder including further steps pursuant to Ext.P4 seriesof notices shall be kept in abeyance till such time asorders are passed by the 2[nd] respondent as directedabove and the orders communicated to the petitioner. 3. The petitioner shall produce a copy of thewrit petition together with a copy of this judgment,before the 2[nd] respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIARJUDGE W.P.(C).NO.15605/2020:: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2017-18. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P3: COPY OF STAY PETITION MOVED BEFORE THE 2ND RESPONDENT. EXT.P4: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 3RDRESPONDENT. EXT.P4(A): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE4TH RESPONDENT. EXT.P4(B): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE5TH RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE