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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WA.No.532 OF 2020 AGAINST THE JUDGMENT IN WP(C) 6840/2020(D) OF THIS COURT APPELLANT/PETITIONER: M/S LIFE FOUNDATION5TH FLOOR, REVENUE TOWER, KOTHAMANGALAM, ERNAKULAM-686 691, REPRESENTED BY ITS MANAGING TRUSTEE, SRI BABY.M.U. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1, ALUVA-683 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),PANAMPILLY NAGAR, ERNAKULAM, KOCHI-682 036. OTHER PRESENT: SC- SRI. CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON12.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM & T.R. RAVI, JJ. ----------------------------------------------------- W.A. No. 532 OF 2020 ------------------------------------------------------- Dated this the 12[th] day of March, 2020 Abdul Rehim, J. J U D G M E N T Petitioner in W.P.(C) No.6840/2020 is in appeal against judgment of the Single Judge dated 6[th] March, 2020. Therespondents herein are the respondents in the writ petition. 2.Against Ext.P1 order of assessment, the appellantfiled Ext.P2 appeal accompanied with Ext.P3 stay petition beforethe 2[nd] respondent. When the appeal and the stay petition werenot considered by the 2[nd] respondent and when coercive stepswere initiated for recovery of the amount under the assessment,the appellant had approached this court. 3.While disposing the writ petition, the learned Single W.A. No. 532/2020 Judge directed the 2[nd] respondent to consider and to pass orders on Ext.P3 application for stay, after affording opportunity ofhearing to the appellant, within a period of one month from thedate of receipt of a copy of the judgment. But the learned SingleJudge has not stayed the recovery proceedings till Ext.P3application is disposed of. It is aggrieved by non granting ofinterim stay pending disposal of Ext.P3 application, the abovewrit appeal is filed. 4.Heard counsel on both sides. 5. Since the learned Single Judge had directed an early disposal of the stay petition by the appellate authority, it is onlyjust and proper to direct to keep in abeyance all coercive stepsfor recovery of the amount, till the disposal of the stay petition.Hence we are inclined to modify the impugned judgment to thatextent. Accordingly, the above writ appeal is hereby allowed to the extent of modifying the judgment in W.P.(C) No.6840/2020 by W.A. No. 532/2020 -:4:- directing the respondents to keep in abeyance all furthercoercive steps of recovery till the 2[nd] respondent passesappropriate orders on Ext.P3 stay petition. Sd/- C.K. ABDUL REHIM, JUDGE. ul/- Sd/- T.R. RAVI, JUDGE.