Wp(C)/27904/2015 Of T.moideen Kunhi 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. 27904 of 2015 (K) ---------------------------- PETITIONER: ------------------- T.MOIDEEN KUNHI, PROPRIETOR, ANASWARA SILKS, NEAR BUS STAND, KANHANGAD, KASARGODE - 671 121. BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. INCOME TAX OFFICER, WARD -1, INCOME TAX DEPARTMENT, KASARGODE - 671 121. KASARGODE - 671 121. 2. COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE - 673 001. 3. DEVADAS IRS, COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR - 680001. THRISSUR - 680001. 4. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI - 682 018. C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI - 682 018. R1, R2 & R4 BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 27904 of 2015 (K) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER OF THE AY- 2011-12 (INCOME TAX) DATED 24.3.2015.DATED 24.3.2015. P2- TRUE COPY OF THE ASSESMENT ORDER FOR THE AY- 2012-13 (INCOME TAX) DATED 24.3.2015.DATED 24.3.2015. P3- TRUE COPY OF THE APPEAL FILED BY TH PETITIONR BEFORE THE 2ND RESPONDENT FOR THE AY-2011-12 (INCOME TAX) DATED 30.3.2015.2ND RESPONDENT FOR THE AY-2011-12 (INCOME TAX) DATED 30.3.2015. P3(A)- TRUE COPY OF THE STAY PETITON FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT FOR THE AY - 2011-12 (INCOME TAX) DATED 30.3.2015.2ND RESPONDENT FOR THE AY - 2011-12 (INCOME TAX) DATED 30.3.2015. P4-TRUE COPY OF THE APPEAL FILED BY TH PETITIONR BEFORE THE 2ND RESPONDENT FOR THE AY-2012-13 (INCOME TAX) DATED 30.3.2015.2ND RESPONDENT FOR THE AY-2012-13 (INCOME TAX) DATED 30.3.2015. P4(A)- TRUE COPY OF THE STAY PETITON FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY- 2012-13 (INCOME TAX) DATED 30.3.2015.2ND RESPONDENT FOR THE AY- 2012-13 (INCOME TAX) DATED 30.3.2015. P5- TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENTDATED 18.6.2015.DATED 18.6.2015. P6- TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WP(C) 20883/2015 DATED 10.7.2015. WP(C) 20883/2015 DATED 10.7.2015. P7- TRUE COPY OF THE HEARING NOTICE ISSUED BY THE OFFICE OF THE 2ND RESPONDENT DATED 7.9.2015.2ND RESPONDENT DATED 7.9.2015. P8-TRUE COPY OF THE PROCEEDINGS OF SURVEY CONDUCTED 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. P9-TRUE COPY OF THE RELEVANT EXTRACT OF CBDT NOTIFICATION DATED 22.10.2014.DATED 22.10.2014. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ---------------------------------------------------------- W.P.(C). No.27904 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.27904 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. II 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] W.P.(C). No.27904 of 2015 respondent passes orders, as directed and communicates the sameto the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE rsr