Wp(C)/28682/2019 Of Sheefa Jagir v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 30TH DAY OF OCTOBER 2019 / 8TH KARTHIKA, 1941 WP(C).No.28682 OF 2019(I) PETITIONER/S: SHEEFA JAGIR,AGED 43 YEARSW/O.JAGIR MOHAMMED, KALEEKKAL VEEDU, PUTHUKKADU P.O.,CHAVARA, KOLLAM - 691 583. BY ADVS.SRI.DIPU.RSMT. DEVI KRIPA R.SRI.K.S.BAIJUSRI.SANAL P.RAJSMT.DHANYA BABUSMT.P.A.PRIYA RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM - 686 001. 2THE INCOME TAX OFFICER,ALAPPUZHA, OFFICE OF THE INCOME TAX OFFICER, ARATTUKULANGARA COMPLEX, A.N.PURAMALAPPUZHA - 688 011. 3 THE MANAGER, KOLLAM DISTRICT CO-OPERATIVE BANK,CHAVARA BRANCH, CHAVARA, KOLLAM - 691 583. 4THE MANAGER, FEDERAL BANK LTD.,CHAVARA BRANCH, CHAVARA, KOLLAM - 691 583. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitionerhas preferred Ext.P2 appeal together with Ext.P7 stay petition before the 1[st]respondent. It is the case of the petitioner that even prior to considering the staypetition, recovery steps are taken by the respondents against the petitioner forrecovery of the amounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also thelearned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I dispose the writ petition with the followingdirections: 1. The 1[st] respondent shall consider and pass reasonedorders on Ext.P7 stay petition within a period of two monthsfrom the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P1 assessment order including furtherproceedings pursuant to Exts.P5 and P6 notices shall be keptin abeyance till such time as orders are passed by the 1[st]respondent as directed above and communicated to thepetitioner. It is made clear that during the time when thestay granted by this Court is in operation, the petitioner willbe permitted to operate the bank account referred to inExts.P5 and P6 notices. sd 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 1[st]respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER WITH NO.ITBA/AST/S/143(3)/2018/19/1014623014(1) DATED 28/12/2018.NO.ITBA/AST/S/143(3)/2018/19/1014623014(1) DATED 28/12/2018. EXHIBIT P2TRUE COPY OF THE APPEAL IN FORM NO.35 DATED19/3/2019.19/3/2019.EXHIBIT P3TRUE COPY OF THE DIRECT TAX CHALLAN REPORT.EXHIBIT P4TRUE COPY OF PRINT OUT OBTAINED FROM E-FILING PORTAL OF INCOME TAX DEPARTMENT SHOWING THE ONLINE SUBMISSION OF EXT.P2 APPEAL.EXHIBIT P4TRUE COPY OF PRINT OUT OBTAINED FROM E-FILING PORTAL OF INCOME TAX DEPARTMENT SHOWING THE ONLINE SUBMISSION OF EXT.P2 APPEAL.EXHIBIT P5TRUE COPY OF THE NOTICE DATED 18/10/2019 WITH LETTER NO.ITBA/COM/F/17/2019-20/1019053306(1).WITH LETTER NO.ITBA/COM/F/17/2019-20/1019053306(1). EXHIBIT P6TRUE COPY OF THE NOTICE DATED 18/10/2019 WITH LETTER NO.ITBA/COM/F/17/2019-20/1019-052178(1) ISSUED TO THE 4TH RESPONDENT.WITH LETTER NO.ITBA/COM/F/17/2019-20/1019-052178(1) ISSUED TO THE 4TH RESPONDENT.EXHIBIT P7TRUE COPY OF THE STAY PETITION DATED 28.10.2019 FILED BEFORE THE 1ST RESPONDENT.28.10.2019 FILED BEFORE THE 1ST RESPONDENT. sd