Wp(C)/28519/2017 Of Shri C.t. Kurian 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 29TH DAY OF AUGUST 2017/7TH BHADRA, 1939 WP(C).No. 28519 of 2017 (L) ----------------------------------------- PETITIONER(S) : ------------------------- SHRI C.T. KURIAN, CHENGAZHASSERIL HOUSE, TEEKAY P.O, ERATTUPETTA 686 580. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENT(S) : ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM- 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) IV, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) IV, POORNIMA BUILDING, MANORAMA JUNCTION, KOCHI 36. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 28519 of 2017 (L) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR THE YEAR 2011-2012 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. THE YEAR 2011-2012 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2016 FOR THE YEAR 2012-2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. THE YEAR 2012-2013 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2011-2012 FILED BY THE PETITIONER BY THE 2ND RESPONDENT.THE YEAR 2011-2012 FILED BY THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPEAL MEMORANDUM FOR THE YEAR 2012-2013 FILED BY THE PETITIONER BY THE 2ND RESPONDENT. THE YEAR 2012-2013 FILED BY THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2011-2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2012-2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P7 TRUE COPY OF THE RR NOTICE DATED 09.08.2017 FOR THE YEARS 2009-2010 TO 2015-2016 ISSUED BY THE FIRST RESPONDENT.THE YEARS 2009-2010 TO 2015-2016 ISSUED BY THE FIRST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.28519 Of 2017 .............................................................Dated this the 29[th] day of August, 2017 J U D G M E N T Against Exts.P1 and P2 assessment orders under theIncome Tax Act, the petitioner has preferred Exts.P3 and P4appeals together with Exts.P5 and P6 stay petitions before the 2[nd]respondent. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are taken by therespondents against the petitioner for recovery of the amountsconfirmed by Exts.P1 and P2 assessment orders. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Standing counsel appearing for therespondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: 1. The 2[nd] respondent shall consider and passorders on Exts.P5 and P6 stay petitions within aperiod of six weeks from the date of receipt of acopy of this judgment, after hearing the petitioner. 2. I have heard the learned counsel appearing for thepetitioner and also the learned Standing counsel appearing for therespondents. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: 1. The 2[nd] respondent shall consider and passorders on Exts.P5 and P6 stay petitions within aperiod of six weeks from the date of receipt of acopy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P7 revenuerecovery notice for recovery of amounts confirmedagainst petitioner by Exts.P1 and P2 assessmentorders shall be kept in abeyance till orders arepassed by the 2[nd] respondent as directed above andcommunicated to the petitioner. The petitionershall produce a copy of this judgement, togetherwith a copy of the writ petition before the 2[rd]respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE