Wp(C)/2553/2020 Of Sm Silks And Sarees 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, 1941WP(C).No.2553 OF 2020(T) PETITIONER: SM SILKS AND SAREESMARKET ROAD, CHANGANCHERRY KAVALA, CHANGANACHERRY, REPRESENTED BY ITS DESIGNATE PARTNER, SANTHOSH. BY ADVS.SRI.K.SRIKUMAR (SR.)SRI.K.MANOJ CHANDRAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXOFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, ALAPPUZHA-688 010.OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, ALAPPUZHA-688 010. 2THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM-686001.KOTTAYAM-686001. SRI JOSE JOSEPH 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.2553 of 2020 =========================== Dated this the 30[th] day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P3 appeal andExt.P4 stay petition. The petitioner's grievance is that during the pendencyof the stay petition, Ext.P2 demand notice has been issued for enforcementof the impugned Ext.P1 order by the assessing authority for recovery of thedisputed amounts. 2.Heard Sri.K.Srikumar, learned Senior Counsel instructed bySri.K.Manoj Chandran, learned counsel appearing for the petitioner andSri.Jose Joseph, learned standing counsel appearing for the respondents. 3.After hearing both sides and after taking note of the facts andcircumstances of the case, it is ordered in the interest of justice that the 2[nd]respondent shall take up the matters in Ext.P4 stay application filed inExt.P3 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/counsel, if any, shallpass orders on that application without much delay, preferably within a period of two months from the date of production of a certified copy of this judgment. Until orders are thus passed on the abovesaid Ext.P4 stayapplication, further coercive steps pursuant to Ext.P-2 demand notice forenforcement of the impugned Ext.P1 order will be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. Sd/- ALEXANDER THOMASJUDGE vgd APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2019. EXHIBIT P2 TRUE COPY OF THE NOTICE OF DEMAND DATED 27.12.2019. EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 03.01.2020. EXHIBIT P3(A) TRUE COPY OF ADDITIONAL GROUNDS DATED 22.01.2020. EXHIBIT P4EXHIBIT P5 TRUE COPY OF THE STAY PETITION TRUE COPY OF THE PETITION FOR URGENT HEARING.