Wp(C)/25092/2019 Of Kureeckal Joseph Paul v. Assistant Commisioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF SEPTEMBER 2019 / 1ST ASWINA, 1941 WP(C).No.25092 OF 2019(J) PETITIONER:KUREECKAL JOSEPH PAULKUREECKAL HOUSE, NEAR THRIKKAKARA TEMPLE, UNIVERSITY P. O., ERNAKULAM - 682022.BY ADVS.SRI.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.P.G.CHANDAPILLAI ABRAHAMSHRI.VIPIN ANTO H.M.SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARARESPONDENTS:1ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1 (1), NON-CORP. RANGE -1, KOCHI - 682018.2COMMISSIONER INCOME OF TAX (APPEALS)AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI & ANOTHER- 682036.BY ADV.SRI.CHRISTOPHER ABRAHAM, SCTHIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25092 OF 2019(J) JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, thepetitioner has preferred Ext.P2 appeal together with Ext.P3 staypetition before the 2[nd] respondent. It is the case of the petitioner thateven prior to considering the stay petition, recovery steps are takenby the respondents against the petitioner for recovery of the amountsconfirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: 1. The 2[nd] respondent shall consider and passreasoned orders on Ext.P3 stay petition within aperiod of one month from the date of receipt of acopy of this judgment, after hearing thepetitioner. 2. Recovery steps for recovery of amounts WP(C).No.25092 OF 2019(J) confirmed against the petitioner by Ext.P1assessment order shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondent as directed above and communicatedto the petitioner. 3. The petitioner shall produce a copy of thewrit petition together with a copy of thisjudgment, before the 2[nd] respondent, for furtheraction. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED27.03.2015 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF THE APPEAL DATED 29.04.2015FILED BY THE PETITIONER PENDING BEFORE 2NDRESPONDENT. EXHIBIT P3TRUE COPY OF STAY PETITION DATED 29.04.2015FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE