Wp(C)/1340/2020 Of Prasannakumaran Unnithan Chandrasekhara Pillai v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS FRIDAY, THE 17TH DAY OF JANUARY 2020 / 27TH POUSHA, 1941 WP(C).No.1340 OF 2020(N) PETITIONER: PRASANNAKUMARAN UNNITHAN CHANDRASEKHARA PILLAIAGED 60 YEARSS/O. CHANDRASEKHARA PILLAI, C. B. ELECTRICALS, NOORANAD, ALAPPUZHA - 690504. BY ADVS.SRI.ASWIN GOPAKUMARSRI.ANWIN GOPAKUMARSRI.RENOY VINCENTSRI.NIRANJAN SUDHIRSMT.FEMY ANN JOHNSON RESPONDENTS: 1THE INCOME TAX OFFICERCIRCLE, CHUNGAM, ALAPPUZHA - 688011. 2THE COMMISSIONER OF INCOME TAX (APPEALS)KOTTAYAM - 686001. PUBLIC LIBRARY BUILDING, LAL BAHADUR SASTRI ROAD, OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 1340 of 2020 ----------------------------------------- Dated this the 17[th] day of January, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2appeal and Ext.P3 stay petition. The petitioner's grievance is that duringthe pendency of the stay petition, coercive recovery proceedings have beeninitiated by the assessing authority for recovery of the disputed amounts. 2.Heard Sri.Aswin Gopakumar, learned counsel appearing for thepetitioner and Sri. Jose Joseph, learned 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 2[nd]respondent shall take up the matters in Ext.P3 stay application filed inExt.P2 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/ counsel, if any,shall pass orders on those application without much delay, preferablywithin a period of 2 months from the date of production of a certified copyof this judgment. Until orders are thus passed on the abovesaid stayapplication, further coercive steps for enforcement of the impugned orderwill be kept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS,JUDGE SKS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.12.2019 PASSED BY THE 1ST RESPONDENT FORTHE YEAR 2017-18. EXHIBIT P2 TRUE COPY OF THE ELECTRONICALLY GENERATED FORM NO.35 OBTAINED ON E-FILING OF THE INCOME TAX APPEAL BY THE PETITIONER FOR THEYEAR 2017-18. EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION DATED 13.1.2020 FILLED BY THE PETITIONER BEFORE THE RESPONDENT NO.2.