By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 28TH DAY OF NOVEMBER 2019 / 7TH AGRAHAYANA, 1941 WP(C).No.32205 OF 2019(A) PETITIONER: MINAR ALLOYS AND FORGINGS (P) LTD,NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, A. MOHAMMED SHAFI. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1THE ASST .COMMISSIONER OF INCOME TAXCIRCLE -1, PALAKKAD-678 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)THRISSUR-680 001THRISSUR-680 001 OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT 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 prior toconsidering the stay petition, recovery steps are taken by the respondentsagainst the petitioner for recovery of the amounts confirmed by Ext.P1assessment 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 to consider and pass reasoned orders onExt.P3 stay petition within a period of one month from the dateof receipt of a copy of this judgment, after hearing thepetitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P1 assessment order shall be kept inabeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. 3 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. SJ Sd/- A.K.JAYASANKARAN NAMBIARJUDGE 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 02.12.2016. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2009-10 DATED 16.01.2017. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 16.01.2017.