Wp(C)/26251/2020 Of Valsala Raj Pillai v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942WP(C).No.26251 OF 2020(F) PETITIONER/S: VALSALA RAJ PILLAIAGED 57 YEARS W/O. M.K.RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU, P.O. KULANADA, PANDALAM, PATHANAMTHITTA-689 501 BY ADVS.SRI.S.MUHAMMED HANEEFFSMT.DIVYA RAVINDRANSRI.M.H.ASIF ALI RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 0012THE COMMISSIONER OF INCOME TAX (APPEALS) -IIITHE COMMISSIONER OF INCOME TAX (APPEALS ) III, 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682 0363THE TAX RECOVERY OFFICER (CENTRAL)INCOME TAX DEPARTMENT, KOCHI-682 018 OTHER PRESENT: SC: JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Exts.P1 to P7 assessment orders under the Income Tax Act, thepetitioner has preferred Exts. P8 to P14 appeals together with Exts.P8(a) toP14(a) stay petitions before the 2nd respondent. It is the case of the petitionerthat even prior to considering the stay petitions, recovery steps are taken bythe respondents against the petitioner for recovery of the amounts confirmedby Exts.P1 to P7 assessment orders. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2nd respondent shall consider and pass reasonedorders on Exts.P8(a) to P14(a) stay petitions within a periodof three months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Exts.P1 to P7 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: 5 24.5.2020 FOR AY 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2013-14.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2013-14. EXHIBIT P10TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.5.2020 FOR AY 2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2014-15. EXHIBIT P11TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.5.2020 FOR AY 2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P11(A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16. EXHIBIT P12TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.5.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17. EXHIBIT P11(A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2015-16. EXHIBIT P12TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.5.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12 ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2016-17. EXHIBIT P13TRUE COPY OF THE MEMORANDUM OF APPEAL DATED124.5.2020 FOR AY 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.124.5.2020 FOR AY 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P13ATRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P14TRUE COPY OF THE MEMORANDUM OF APPEAL DATED24.5.2020 FOR AY 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.24.5.2020 FOR AY 2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P14(A)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY 2018-19.