Wp(C)/12402/2016 Of Soman Gopalan v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 31ST DAY OF MARCH 2016/11TH CHAITHRA, 1938 WP(C).No. 12402 of 2016 (A) --------------------------- PETITIONER(S): ------------- SOMAN GOPALAN, VI/576-A, ROSHAN BHAVAN, PALLICKAL, KOTTARAKKARA, KOLLAM-691 506. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENT(S): -------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLLAM-691 001. CIRCLE-1, KOLLAM-691 001. 2. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695 003. 4. TAX RECOVERY OFFICER, AAYAKAR BHAVAN, TRIVANDRUM-695 003. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: --------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- P1: COPY OF THE ASSESSMENT ORDER DTD.31.3.2014 PASSED U/S.143(3) OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2011-2012. OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2011-2012. P2: COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-2012. APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2011-2012. P3: COPY OF THE NOTICE DTD.20.1.2016 ISSUED TO THE PETITIONER BY THE PETITIONER BY THE 4TH RESPONDENT UNDER RULE 2 OF THE 2ND SCHEDULE TO THE INCOME TAX ACT. THE PETITIONER BY THE 4TH RESPONDENT UNDER RULE 2 OF THE 2ND SCHEDULE TO THE INCOME TAX ACT. P4: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-2012. 2ND RESPONDENT FOR THE AY 2011-2012. RESPONDENT(S)' EXHIBITS: ------------------------ NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 12402 of 2016 ===================================================== Dated this the 31[st] day of March, 2016 JUDGMENT Against Ext.P1 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P2 appeal and Ext.P4 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.P1 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.P4 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.P1order, shall be kept in abeyance till such time as the 2[nd] respondent W.P.(C). No. 12402 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] respondentfor further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE