Wp(C)/11321/2016 Of Abdul Samad v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF MARCH 2016/8TH CHAITHRA, 1938 WP(C).No. 11321 of 2016 (M) ---------------------------- PETITIONER(S):------------------------ ABDUL SAMAD, S/O.MYTHEEN KANNU,AGED 74 YEARS, SAMAD MANZIL,PACHALLOOR, TRIVANDRUM. BY ADV. SRI.PRAVEEN VYASAN. RESPONDENT(S):-------------------------- 1. THE INCOME TAX OFFICER, WARD 2-1, TRIVANDRUM - 695 012. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), KOWDIAR, TRIVANDRUM - 695 012. BY ADV. SRI.K.M.V.PANDALAI, SC. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11321 of 2016 (M) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT. P1: TRUE COPIES OF THE NOTIFICATIONS ISSUED UNDER THE LAND ACQUISITION ACT.LAND ACQUISITION ACT. EXHIBIT. P2: TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED 21.05.2014.DATED 21.05.2014. EXHIBIT. P3: TRUE COPY OF THE DETAILED REPLY DATED 16.11.2015 SUBMITTED TO THE RESPONDENTS.SUBMITTED TO THE RESPONDENTS. EXHIBIT. P4: TRUE COPY OF THE ASSESSMENT ORDER OF THE 1ST RESPONDENT DATED 30.11.2015.1ST RESPONDENT DATED 30.11.2015. EXHIBIT. P5: TRUE COPY OF THE CIRCULAR OF RURAL DEVELOPMENT MINISTRY (LAND REFORMS DIVISION) GOVERNMENT OF INDIA.MINISTRY (LAND REFORMS DIVISION) GOVERNMENT OF INDIA. EXHIBIT. P6: TRUE COPY OF THE ORDER ISSUED BY THE AGRICULTURAL OFFICER TO THE LAND ACQUISITION OFFICER REGARDING THE NATURE OF PETITIONER'S LAND.OFFICER TO THE LAND ACQUISITION OFFICER REGARDING THE NATURE OF PETITIONER'S LAND. EXHIBIT. P7: TRUE COPY OF THE APPEAL BEFORE THE 2ND RESPONDENT AGAINST P4 ORDER.AGAINST P4 ORDER. EXHIBIT. P8:TRUE COPY OF THE AFFIDAVIT & STAY PETITION FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATECOMMISSIONER DATED 23/03/2016.THE PETITIONER BEFORE THE INCOME TAX APPELLATECOMMISSIONER DATED 23/03/2016. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 11321 of 2016 =====================================================Dated this the 28[th] day of March, 2016 JUDGMENT Against Ext.P4 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P7 appeal and Ext.P8 staypetition before the 2[nd] respondent. It is the case of the petitionerthat even before the consideration of the stay petition by the 2[nd]respondent, recovery steps have been initiated for recovery of theamounts confirmed against the petitioner by Ext.P4 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. On a consideration of the facts and circumstances of the caseand the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P8 stay petition preferred by the petitioner beforehim, within a period of three months from the date of receipt of acopy of this judgment, after hearing the petitioner. Recovery stepsfor recovery of amounts confirmed against the petitioner by Ext.P4order, shall be kept in abeyance till such time as the 2[nd] respondent W.P.(C). No. 11321 of 2016 passes orders as directed and communicates the same to thepetitioner. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment before the 2[nd] respondent forfurther action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE das /28.03.2016