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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 26TH DAY OF FEBRUARY 2020 / 7TH PHALGUNA, 1941WP(C).No.5534 OF 2020(N) PETITIONER/S: J.K.ENTERPRISESX-15-1299, SREE JANARDHANA COMPLEX, RESIDENCY ROAD, KOLLAM-691001, REPRESENTED BY ITS PARTNER, JAYAKUMAR. J BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1, KOLLAM-691001 2THE COMMISSIONER OF INCOME TAX(APPEALS),THIRUVANANTHAPURAM-695003 3THE MANAGERINDIAN OVERSEAS BANK, MUSLIAR BUILDINGS, CHINNAKKADA POST, KOLLAM-691001 4THE MANAGERBANK OF BARODA, KOLAM BRANCH, PARAMESHWARAM PILLAI BUILDING, MAIN ROAD, KOLLAM POST, KOLLAM-691001BANK OF BARODA, KOLAM BRANCH, PARAMESHWARAM PILLAI BUILDING, MAIN ROAD, KOLLAM POST, KOLLAM-691001 5THE MANAGER STATE BANK OF INDIA, KOLLAM MAIN, NEAR RAILWAY STATION, KOLLAM POST, KOLLAM-691001 SRI. C A KUMAR., SRI. SUNIL SHANKER., SMT. R REMA SRI. SC CHRISTOPHER ABRAHAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No.5534 OF 2020(N) JUDGMENT Dated this the 26th day of February 2020 The petitioner filed appeal in Ext.P2 aggrieved by the orders ofassessment in Ext.P1 made under Section 143(3) of the Income TaxAct. The petitioner has filed the appeal with Ext.P3 stay petition.The petitioner prays for appropriate direction to the appellateauthority to consider and dispose of Ext.P3 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or pendency of appeal does not amount to granting stay bythe appellate authority. The delay in considering Ext.P3 staypetition results in the assessing officer taking steps for recoveringthe tax amount which is under challenge in Ext.P2. The assessingofficer, if is successful in his effort the statutory appeal wouldbecome either academic or ineffective. It is further contended bythe petitioner that in the manner the law provides for protectingthe interest of appellant pending appeal, the orders on stay petitionare passed expeditiously. Hence the writ petition. 3.Perused Exts. P1, P2 and P3. Prima facie I am satisfied 3 WP(C).No.5534 OF 2020(N) that a case is made out for issuing necessary directions to the 2[nd]respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referredto above, this Court is satisfied that the writ petition can be disposedof by this order: (a)The appellate authority/2[nd] respondent considers and disposesof Ext.P3 stay petition as early as possible, preferably within eightweeks from the date of receipt of copy of this judgment. (b)The respondents are directed not to take coercive steps orrecover the amount determined in the orders under appeal for tenweeks from today. (c)Garnishee orders issued in Ext.P4 series are stayed for tenweeks. hmh Sd/- S.V.BHATTI JUDGE 4 WP(C).No.5534 OF 2020(N) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT BANK EXHIBIT P4(A)COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT BANK EXHIBIT P4(B)COPY OF NOTICE ISSUED BY THE 5TH RESPONDENT BANK RESPONDENT'S/S EXHIBITS:NIL