Wp(C)/23504/2012 Of Shri.t.k.salim v. The Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC TUESDAY, THE 9TH DAY OF OCTOBER 2012/17TH ASWINA 1934 WP(C).No. 23504 of 2012 (K) --------------------------- PETITIONER(S): ------------- SHRI.T.K.SALIM, SHELTER, T.B.ROAD, PERUMBAVOOR-683542. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.P.REJINARK SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): -------------- 1. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, ERNAKULAM. CENTRAL CIRCLE-I, ERNAKULAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, SANJUVAN TOWERS, OLD RAILWAY STATION ROAD COCHIN-682018. COCHIN-682018. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23504/12 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE ORDER U/S.154 DATED 23.8.2012 FOR 2007-08 PASSEDBY THE FIRST RESPONDENT EXHIBIT P2: TRUE COPY OF MEMORANDUM OF APPEAL SUBMITTED BEFORE THESECOND RESPONDENT DATED 6TH SEPTEMBER, 2012 BY THE PETITIONER EXHIBIT P2(A): TRUE COPY OF STAY PETITION SUBMITTED BEFORE THE SECONDRESPONDENT DATED 6TH SEPTEMBER, 2012 BY THE PETITIONER EXHIBIT P3: TRUE COPY OF LETTER DATED 7TH SEPTEMBER, 2012 SUBMITTED BY THEPETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P4: TRUE COPY OF ORDER DATED 14.9.2012 PASSED BY THE 1ST RESPONDENT EXHIBIT P5: TRUE COPY OF CIRCULAR LETTER (F.NO.404/10/2009-ITCC) DATED 1.12.2009ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES. /true copy/ PA To Judge ANTONY DOMINIC, J ........................................ W.P.(C).23504/2012 .............................................. Dated this the 9[th] day of October, 2012 JUDGMENT Ext.P1 is an order passed by the 1[st] respondentunder Section 154 of the Income Tax Act. Aggrieved bythat order, petitioner filed Ext.P2 appeal and Ext.P2(a)stay petition. Appeal and the stay petition are pendingconsideration of the 2[nd] respondent. Meanwhile,petitioner approached the Assessing Officer by filingExt.P3 to defer recovery proceedings. That was rejectedby Ext.P4. It is in these circumstances, the writ petitionis filed apprehending recovery action. 2.Heard the learned senior counsel for the petitionerand also the learned Standing Counsel appearing for therespondents. 3.From the pleadings it is evident that appeal andstay petition are pending consideration of the 2[nd]respondent. Therefore, I direct the 2[nd] respondent topass orders on Ext.P2(a) stay petition filed by the petitioner along with Ext.P2 appeal. This shall be doneas expeditiously as possible, at any rate, within eightweeks of production of a copy of this judgment. It isdirected that in the meanwhile, further proceedings forrecovery of the amount under Ext.P1 will be kept inabeyance. 4.Petitioner shall produce a copy of this judgmentalong with a copy of the writ petition before the 2[nd]respondent for compliance. Writ petition is disposed of. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ PA To Judge