Wp(C)/24405/2008 Of Dr.r.p.patel v. The Asst.commissioner Of Income Tax,Ktm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 18TH AUGUST 2008 / 27TH SRAVANA 1930 WP(C).No. 24405 of 2008(E) ---------------------------------------------- PETITIONER: ------------------ DR.R.P.PATEL, HAHNEMAN HOUSE, COLLEGE ROAD, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, KOTTAYAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS-IV), COCHIN. BY SHRI GEORGE K. GEORGE, SC, IT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24405 OF 2008 E -------------------------------------- Dated this the 18th August, 2008 JUDGMENT Petitioner has approached this Court seeking a direction tothe second respondent to pass orders on Exts.P9 to P16 Appealswhich have already been heard by the second respondent. Afurther direction is sought to restrain the first respondent frominitiating any coercive proceedings for recovery of penaltyimposed vide Exts.P1 to P8 till the disposal of Exts.P9 to P16Appeals or till the disposal of Ext.P23 stay application. There isalso a prayer to quash Exts.P27 and P28 Notices which havebeen issued during the pendency of the Writ Petition. 2. Exts. P9 to P16 are statutory Appeals filed by thepetitioner. Pending the same, coercive steps have been takenand Exts.P27 and P28 are the Notices issued under Section 226(3) of the Income Tax Act. Learned standing counsel submitsthat in all likelihood, the Appeals will be disposed of. The WritPetition is disposed of as follows: WPC. 24405/08 E There will be a direction to the second respondent to takea decision on Ext.P23 stay petition within a period of one monthfrom the date of receipt of a copy of this Judgment. Till thedisposal of Ext.p23, recovery proceedings initiated pursuant toExts.P27 and P28 shall be kept in abeyance. But, at the sametime, I make it clear that it should not be understood as meaningthat I have stayed the attachment pursuant to Exts.P27 and P28which will continue till the matter is disposed of. Needless tosay, recovery proceedings pursuant to Exts.P27 and P28 will besubject to the final result of the Appeals. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge