Wp(C)/26536/2020 Of Smt. Pooja 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 TUESDAY, THE 01ST DAY OF DECEMBER 2020 / 10TH AGRAHAYANA, 1942 WP(C).No.26536 OF 2020(N) PETITIONER/S: SMT. POOJA RAJ PILLAI,AGED 28 YEARSD/O. M.K RAJENDRAN PILLAI, RAJAVALSAM, PANANGADU P.O,PANDALAM, PATHANAMTHITTA 689 501 BY ADVS.SRI.S.MUHAMMED HANEEFFSMT.DIVYA RAVINDRANSRI.T.SAILESH KUMAR RESPONDENT/S: OTHER PRESENT: GP : DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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 2[nd] respondent. It is the case of the petitioner that evenprior to considering the stay petitions, recovery steps are taken by therespondents against the petitioner for recovery of the amounts confirmed byExts.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 2[nd] respondent shall consider and pass reasonedorders on Exts.P4(a) to P6(a) stay petitions within a period of fourmonths from the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmedagainst the petitioner by Exts.P1 to P3 assessment orders shall bekept in abeyance till such time as orders are passed by the 2[nd]respondent in the stay petitions as directed above andcommunicate the said orders to the petitioner. 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 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 18-03-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2012-13 ALONG WITH DEMAND NOTICE03-2020 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-2013-14 ALONG WITH DEMAND NOTICE3-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2013-14 ALONG WITH DEMAND NOTICE EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 18-03-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE03-2020 PASSED BY THE 1ST RESPONDENT FOR AY-2014-15 ALONG WITH DEMAND NOTICE EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25-05-2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT25-05-2020 FOR AY-2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4ATRUE COPY OF THE STAY PETITION DATED 14-11-2020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2012-132020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2012-13 EXHIBIT P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25-05-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT25-05-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5ATRUE COPY OF THE STAY PETITION DATED 14-11-2020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOIR AY-2013-142020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOIR AY-2013-14 EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6ATRUE 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 P5TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25-05-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT25-05-2020 FOR AY-2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5ATRUE COPY OF THE STAY PETITION DATED 14-11-2020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOIR AY-2013-142020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOIR AY-2013-14 EXHIBIT P6TRUE COPY OF THE MEMORANDUM OF APPEAL DATED25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT25-05-2020 FOR AY-2014-15 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P6ATRUE 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 P6ATRUE COPY OF THE STAY PETITION DATED 14-11-2020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2014-152020 FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT FOR AY-2014-15