Wp(C)/26302/2020 Of M.k.rajendran 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, 1942 WP(C).No.26302 OF 2020(K) PETITIONER/S: M.K.RAJENDRAN PILLAI,RAJAVALSAM, PANANGADU,P O, KULANADA, PANDALAMPATHANAMTHITTA-689501. BY ADVS.SRI.S.MUHAMMED HANEEFFSMT.DIVYA RAVINDRANSRI.M.H.ASIF ALI RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRE CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001-691001. 2THE COMMISSIONER OF INCOME TAX(APPEALS)-III28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682036. 3THE TAX RECOVERY OFFICER (CENTRAL)INCOME TAX DEPARTMENT, KOCHI-682018. OTHER PRESENT: SC: SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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) to P14(a)stay petitions before the 2[nd] respondent. It is the case of the petitioner that evenprior to considering the stay petition, recovery steps are taken by the respondentsagainst the petitioner for recovery of the amounts confirmed by P1 to P7assessment orders. 2. I have heard the learned counsel appearing for the petitioner and alsothe learned 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 2[nd] 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 the2[nd] respondent as directed above and communicated to thepetitioner. sd 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P8(a)TRUE COPY OF THE STAY PETITION DATED 14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13.14.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2012-13. EXHIBIT P9TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXHIBIT P9(a)TRUE 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 DATED25.05.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXHIBIT P10(a)TRUE 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 DATED25.5.2020 FOR AY-2015-16 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.5.2020 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-2015-1614.11.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2015-16 EXHIBIT P12TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25.05.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.05.2020 FOR AY-2016-17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P12(a)TRUE 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 DATED25.5.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25.5.2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXHIBIT P13(a)TRUE 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 DATED25/05/2020 FOR AY-2018-19 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.25/05/2020 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.