Heard Sri. Aji v. Application, Further Coercive Steps For Enforcement Of The Impugned Order

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 06TH DAY OF FEBRUARY 2020 / 17TH MAGHA, 1947WP(C).No.3222 OF 2020(C) PETITIONER: TULSI DEVELOPERS INDIA (P) LTD.VIII/522B, 139, MAVELIPURAM, SEAPORT-AIRPORT ROAD, KAKKANAD, ERNAKULAM - 682 030 REPRESENTED BY ITS MANAGING DIRECTOR SRI G. THULASIDAS BY ADVS.SRI.AJI V.DEVSRI.ALAN PRIYADARSHI DEVSHRI.KIRAN RAMACHANDRAN NAIR RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AAYANKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM - 691 0012THE INCOME TAX OFFICERCORPORATE WARD - II(4), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KACHERIPADY, KOCHI - 682 018 3THE COMMISSIONER OF INCOME TAX (APPEALS)G-51, PARAPILLY LANE, MANORAMA JUNCTION, GIRI NAGAR, PANAMPILLY NAGAR, KOCHI, KERALA - 682 036 OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.3222 of 2020 ---------------------------------------------- Dated this the 6[th] day of February, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P3 appeal alongwith Ext.P4 stay petition. The petitioner's grievance is that during thependency of the stay petition, coercive recovery proceedings have beeninitiated by the assessing authority for recovery of the disputed amounts. 2.Heard Sri. Aji V. Dev, learned counsel appearing for thepetitioner and Sri. Jose Joseph, learned Standing Counsel appearing for therespondents. 3.After hearing both sides and after taking note of the facts andcircumstances of the case, it is ordered in the interest of justice that the 3[rd]respondent shall take up the matters in Ext.P4 stay application filed inExt.P3 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/ counsel, if any,shall pass orders on the stay application without much delay, preferablywithin a period of two months from the date of production of a certifiedcopy of this judgment. Until orders are thus passed on the abovesaid stay application, further coercive steps for enforcement of the impugned order will be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. sd/- ALEXANDER THOMAS, JUDGE. acd APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2017-18 DATED 24-12-2019 EXHIBIT P2 A TRUE COPY OF THE RECTIFICATION PETITION FILED DATED 24-01-2020 EXHIBIT P3 A TRUE COPY OF THE APPEAL FILED AGAINST EXT.P1 FOR THE YEAR 2017-18 DATED 17-01-2020 EXHIBIT P4 A TRUE COPY OF THE STAY PETITION DATED 17-01-2020 FILED ON 23-01-2020