Wp(C)/14900/2020 Of Santhosh Kumar N v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 23RD DAY OF JULY 2020 / 1ST SRAVANA, 1942 WP(C).No.14900 OF 2020 PETITIONER/S: SANTHOSH KUMAR N.AGED 55 YEARSPALLIVADAKETHIL HOUSE, ADOOR P.O., ENATHU - 691 526. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1INCOME TAX OFFICERWARD-3, AAYAKAR BHAWAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM - 691 001.2COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KAWDIAR P.O., TRIVANDRUM - 695003. OTHER PRESENT: SC : CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act, thepetitioner has preferred Ext.P2 appeal together with Ext.P3 stay petitionbefore the 2nd respondent. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are taken by the respondentsagainst the petitioner for recovery of the amounts confirmed by Ext.P1assessment order. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2nd respondent shall consider and pass reasonedorders on Ext.P3 stay petition within a period of four monthsfrom the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P1 assessment order shall be kept inabeyance till such time as orders are passed by the 2ndrespondent as directed above and communicated to thepetitioner. 3 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2ndrespondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13/12/2019 PASSED UNDER SECTION 144 OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2017-18 ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BEFORE THE2ND RESPONDENT FOR THE AY 2017-18. EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2017-18.