Wp(C)/2539/2020 Of Pvm Fruits And Vegetables v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 30TH DAY OF JANUARY 2020 / 10TH MAGHA, 1941 WP(C).No.2539 OF 2020(N) PETITIONER: PVM FRUITS AND VEGETABLES,MARKET P.O, MUVATTUPUZHA 686 673 REPRESENTED BY ITS PARTNER SHRI P.M ABDUSALAM BY ADVS.SRI.T.M.SREEDHARAN (SR.)SRI.V.P.NARAYANANSMT.NISHA JOHN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE -1, ALUVA RANGE, R.S ROAD, ALUVA 683101 2THE COMMISSIONER OF INCOME TAX(APPEALS)28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN 682 036 SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. =========================== W.P(C) No.2539 of 2020 ===========================Dated this the 30[th] day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal and Ext.P2(a) stay petition. The petitioner's grievance is that during thependency of the stay petition, revenue recovery proceedings have beeninitiated for enforcement of the impugned Ext.P1 order by theassessing authority for recovery of the disputed amounts. Petitionerhas also filed Ext.P3 representation before the 1[st] respondent seeking tostay the recovery proceedings. 2.Heard Smt.Nisha John, learned counsel appearing for thepetitioner and Sri.Christopher Abraham, learned standing counselappearing for the respondents. 3.After hearing both sides and after taking note of the factsand circumstances of the case, it is ordered in the interest of justicethat the 2[nd] respondent shall take up the matters in Ext.P2(a) stayapplication filed in Ext.P2 appeal and after affording reasonableopportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within a period of two months from thedate of production of a certified copy of this judgment. Until orders arethus passed on the abovesaid Ext.P2(a) stay application, furthercoercive steps for enforcement of the impugned Ext.P1 order will bekept in abeyance. With these observations and directions, the above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED24-12-2019 PASSED BY THE 1ST RESPONDENTFOR AY-2017-18 ALONG WITH DEMAND NOTICEAND COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEALDATED 15-01-2020 FOR AY- 2017-18 FILEDBY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXHIBIT P2 A TRUE COPY OF THE STAY PETITION DATED15-01-2020 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR AY-2017-18 EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED14-01-2020 SUBMITTED BY THE PETITIONERU/S 220(6) BEFORE THE 1ST RESPONDENT FORAY- 2017-18