Wp(C)/26114/2020 Of M/S. Sreevalsom Jewellers v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF NOVEMBER 2020 / 5TH AGRAHAYANA, 1942WP(C).No.26114 OF 2020(L) PETITIONER/S: M/S. SREEVALSOM JEWELLERSGROUND FLOOR, SREEVALSOM BUILDING, MC ROAD, PANDALAM,PATHANAMTHITTA-689 501 REP.BY ITS AUTHORIZED SIGNATORY-VARUN RAJ PILLAI BY ADVS.SRI.S.MUHAMMED HANEEFFSMT.DIVYA RAVINDRANSRI.M.H.ASIF ALISMT.SHAIMA VAHAB RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKARBHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2THE COMMISSIONER OF INCOME TAX (APPEAL)-III28/243,'POORNIMA', PANAMPILLY NAGAR, COCHIN-682 0363THE TAX RECOVERY OFFICERCENTRAL, KOCHI-682 018 OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, thepetitioner has preferred Exts. P4 to P6 appeals together with Exts.P4(a) to P6(a)stay petitions before the 2nd respondent. Ext.P7 series are the revenue recoverynotices. It is the case of the petitioner that even prior to considering the staypetitions, recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Exts.P1 to P3 assessment orders. 2. I have heard the learned counsel appearing for the petitioner and also thelearned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I dispose the writ petition with the followingdirections: 1. The 2nd respondent shall consider and pass reasonedorders on Exts.P4(a) to P6(a) stay petitions within a period ofthree months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P7 series of revenuerecovery notices for recovery of amounts confirmed againstthe petitioner by Exts.P1 to P3 assessment orders shall bekept in abeyance till such time as orders are passed by the2nd respondent in the stay application and communicate the 3 said orders to the petitioner as directed above andcommunicated to the petitioner. 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2ndrespondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-1418.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14 EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 18.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2014-1518.3.2020 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT24.5.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 (A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-1314.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13 EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT24.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 (A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-1414.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT24.5.2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 (A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-1314.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13 EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT24.5.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 (A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-1414.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2013-14 EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT24.5.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6 (A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-1514.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2014-15 EXHIBIT P7TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 12.10.2020 FOR AY-2012-13ISSUED BY THE 3RD RESPONDENT DATED 12.10.2020 FOR AY-2012-13 EXHIBIT P7 (A)TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 12.10.2020 FOR AY-2013-14ISSUED BY THE 3RD RESPONDENT DATED 12.10.2020 FOR AY-2013-14 5 EXHIBIT P7 (B) TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 12.10.2020 FOR AY-2014-15