Wp(C)/27578/2011 Of Shri.arun Thomas v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27578 of 2011(V) ---------------------------------------- PETITIONER(S): ----------------------- SHRI.ARUN THOMAS, PROPRIETOR, KANNATTU ARUN FINANCE, M.C.ROAD, BETHEL JUNCTION, CHENGANNUR. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE ADV.SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT(S): --------------------------- 1. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRLCE-1, THIRUVALLA. 2. THE COMMISSIONER OF INCOEM TAX (APPEALS) AYAKKAR BHAVAN, KAWDIAR, THIRUVANNANTHAPURAM-PIN- 695 003. R1 & R2 BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.27578/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED 31/12/2010 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT.DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 10/1/2011 SUBMITTED BY THE PETITIONER BEOFORE THE 2ND RESPONDENT.SUBMITTED BY THE PETITIONER BEOFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF THE STAY PETITION DATED 12/10/2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT U/S.220(6) OF THE INCOME TAX ACT.TO THE 1ST RESPONDENT U/S.220(6) OF THE INCOME TAX ACT. EXHIBIT P5TRUE COPY OF ORDER DATED 22/9/2011 PASSED BY THE 1ST RESPONDENT REJECTING THE PETITION SUBMITTED BY THE PETITIONER.RESPONDENT REJECTING THE PETITION SUBMITTED BY THE PETITIONER. RESPONDENTS' EXHIBITS :NIL /TRUE COPY/ P.A.TO.JUDGE ------------------------------------------------- W.P.(C)No. 27578 OF 2011 ------------------------------------------------- DATED THIS THE 18[th] DAY OF OCTOBER, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filedExt.P2 appeal along with Ext.P3 stay petition. The petitioner'sgrievance is that during the pendency of the stay petition,coercive recovery proceedings have been initiated by theassessing authority for recovery of the disputed amount. 2.I have heard the learned Government Pleader also. 3.I am satisfied that before the appellate authority couldconsider and pass orders on Ext.P3 stay petition, it is unjust toinitiate coercive recovery proceedings for recovery of theamount disputed. Accordingly, this writ petition is disposed ofwith the following directions: The 2[nd] respondent shall consider and pass orders onExt.P3 stay petition, as expeditiously as possible, at any rate,within one month from the date of receipt of a certified copy ofthis judgment. Till orders are passed on Ext.P3, coerciverecovery proceedings for recovery of the disputed amount inExt.P2 shall be kept in abeyance. Sd/-S. SIRI JAGAN, JUDGE. AMG P.A to Judge