Wp(C)/28369/2019 Of M/S.poabs Enterprises Private Limited v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941 WP(C).No.28369 OF 2019(U) PETITIONER: M/S.POABS ENTERPRISES PRIVATE LIMITEDKUTTOOR.P.O., THIRUVALLA-689106, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR SRI.JOSEPH JACOB BY ADV. SRI.N.JAMES KOSHY RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Against Ext.P2 penalty order under the Income Tax Act, thepetitioner has preferred Ext.P3 appeal together with Ext.P5 stay petitionbefore the 1[st] respondent. Ext.P4 is the revenue recovery notice. It is thecase of the petitioner that even prior to considering the stay petition,recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Ext.P2 penalty order. 2. I have heard the learned counsel appearing for the petitionerand also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar, I dispose the writ petition withthe following directions: 1. The 1[st] respondent shall consider and passreasoned orders on Ext.P5 stay petition within aperiod of two months from the date of receipt of acopy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P4 revenuerecovery notice for recovery of amounts confirmedagainst the petitioner by Ext.P2 penalty order mns shall be kept in abeyance till such time as ordersare passed by the 1[st] respondent as directed aboveand communicated to the petitioner. 3. The petitioner shall produce a copy of the writpetition together with a copy of this judgment,before the 1[st] respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S/S EXHIBITS: RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE