Wp(C)/14702/2020 Of Neerattiparambil Mohamed v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 21ST DAY OF JULY 2020 / 30TH ASHADHA, 1942 WP(C).No.14702 OF 2020(K) PETITIONER/S: NEERATTIPARAMBIL MOHAMED NPM MANZIL, 5TH FLOOR, EDATHARA P.O., PALAKKAD, REPRESENTED BY WIFE AND POWER OF ATTORNEY HOLDER, SAMEENA MOHAMED K.A. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1THE INCOME TAX OFFICER WARD 1(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, THRISSUR- 680 001. OTHER PRESENT: SC- SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitionerhas preferred Ext.P4 appeal and Ext.P5 stay petition before the 2[nd] respondent. Inthe meanwhile, he approached the 1[st] respondent and the 1[st] respondent, by Ext.P3order, directed payment of 20% of the outstanding dues, pending consideration ofthe appeal. It is the case of the petitioner that inasmuch as Exts.P5 is pendingbefore the 2[nd] respondent, there ought not to have been a direction to thepetitioner to pay 20% of the disputed amount even before the stay petition wasconsidered by the appellate authority. 2.I have heard the learned counsel for the petitioner as also Sri.JoseJoseph, the learned Standing Counsel for the respondents. On a consideration of the facts and circumstances of the case and thesubmissions made across the Bar, I dispose the writ petition with a direction to the2[nd] respondent to consider and pass orders on Ext.P5 stay petition within fourmonths from the date of receipt of a copy of this judgment. It is made clear that tillsuch time as orders are passed by the 2[nd] respondent as directed, and the orderscommunicated to the petitioner, recovery steps pursuant to Ext.P1 assessmentorder shall be kept in abeyance. Further, in view of the directions given in thisjudgment, Ext.P3 order of the 1[st] respondent shall stand quashed. The petitionershall produce a copy of this judgment together with a copy of the writ petitionbefore the 2[nd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR APPENDIX PETITIONER'S/S EXHIBITS: