Wp(C)/27838/2015 Of Aleema P.a v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 WP(C).No. 27838 of 2015 (D) ---------------------------- PETITIONER: ------------------- ALEEMA P.A, W/O.T.MOIDEEN KUNHI, ANWA MANZIL, TB ROAD, KANHANGAD, HOSDURG - 671315. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): -------------------------- 1. INCOME TAX OFFICER, WARD-1, INCOME TAX DEPARTMENT, KASARGODE - 671121. KASARGODE - 671121. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE - 673001. 3. COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR - 680001. 4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI - 682018. C.R BUILDING, IS PRESS ROAD, ERNAKULAM, KOCHI - 682018. BY SRI.K.M.V.PANDALAI, SC mbr/ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27838 of 2015 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1:TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2011-2012(INCOME TAX) DATED 18.03.2015.TAX) DATED 18.03.2015. P2:TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2012-2013(INCOME TAX) DATED 19.03.2015.TAX) DATED 19.03.2015. P3:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 (INCOEM TAX) DATED 30.03.2015.2ND RESPONDENT FOR THE AY 2011-12 (INCOEM TAX) DATED 30.03.2015. P3 A:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 (INCOME TAX) DATED 30.03.2015.2ND RESPONDENT FOR THE AY 2011-12 (INCOME TAX) DATED 30.03.2015. P4:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 (INCOEM TAX) DATED 23.03.2015.2ND RESPONDENT FOR THE AY 2012-13 (INCOEM TAX) DATED 23.03.2015. P4 A:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2012-13 (INCOME TAX) DATED 23.03.2015.2ND RESPONDENT FOR THE AY 2012-13 (INCOME TAX) DATED 23.03.2015. P5:TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 18.06.2015.DATED 18.06.2015. P6:TRUE COPY OF THE JUDGENT OF THIS HON'BLE COURT IN WPC.NO.20783/2015 DATED 10.07.2015.WPC.NO.20783/2015 DATED 10.07.2015. P7:TRUE COPY OF THE HEARING NOTICE ISSUED BY THE OFFICE OF THE 2ND RESPONDENT DATED 07.09.2015.2ND RESPONDENT DATED 07.09.2015. P8:TRUE COPY OF THE PROCEEDING OF SURVEY CONDUCTED BY UNDER SECTION 133 A OF THE INCOME TAX ACT DATED 27.11.2012.SECTION 133 A OF THE INCOME TAX ACT DATED 27.11.2012. RESPONDENT(S)' EXHIBITS: --------------------------------------- EXT. R1:WARRANT OF AUTHORISATION U/S 133A OF THE INCOME TAX ACT. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ---------------------------------------------------------- W.P.(C). No.27838 of 2015----------------------------------Dated this the 9[th] day of October, 2015 JUDGMENT Against Exts.P1 and P2 assessment orders under the IncomeTax Act, the petitioner has preferred Exts.P3 and P4 appealstogether with Exts.P3(a) and P4(a) stay petitions before the 2[nd]respondent. The apprehension of the petitioner is that even beforethe consideration of Exts.P3(a) and P4(a) stay petitions, therespondents are taking steps to recover the amounts confirmedagainst the petitioner by Exts.P1 and P2 assessment orders. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Standing Counsel appearing for therespondents. ---------------------------------------------------------- W.P.(C). No.27838 of 2015----------------------------------Dated this the 9[th] day of October, 2015 JUDGMENT Against Exts.P1 and P2 assessment orders under the IncomeTax Act, the petitioner has preferred Exts.P3 and P4 appealstogether with Exts.P3(a) and P4(a) stay petitions before the 2[nd]respondent. The apprehension of the petitioner is that even beforethe consideration of Exts.P3(a) and P4(a) stay petitions, therespondents are taking steps to recover the amounts confirmedagainst the petitioner by Exts.P1 and P2 assessment orders. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Standing Counsel appearing for therespondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Exts.P3(a) and P4(a) stay petitions, preferred by thepetitioner before him, within a period of two months from the dateof receipt of a copy of this judgment, after hearing the petitioner. I W.P.(C). No.27838 of 2015 I make it clear that the recovery steps for recovery of amountsconfirmed against the petitioner by Exts.P1 and P2 assessmentorders, shall be kept in abeyance till such time as the 2[nd]respondent passes orders, as directed and communicates the sameto the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE rsr