Wp(C)/3024/2020 Of Shri. Parakkadath Simon Varghese v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 5TH DAY OF FEBRUARY 2020 / 16TH MAGHA, 1941WP(C).No.3024 OF 2020(C) PETITIONER: SHRI. PARAKKADATH SIMON VARGHESE,PARAKKADATH HOUSE, KORATTY SOUTH, THRISSUR 680 125. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENTS: 1THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE INT TAX KOCHI. 2THE COMMISIONER OF INCOME TAX (APPEALS)-III, 28/243, “POORNIMA”, NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI 682 036. SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ----------------------------------- W.P.(C) No. 3024 of 2020 ----------------------------------- Dated this the 5[th] day of February, 2020 J U D G M E N T Against Ext.P-1 order, the petitioner has filed Ext.P-2 appeal and Ext.P-2(a) stay petition. The petitioner's grievance isthat during the pendency of the stay petition, coercive recoveryproceedings have been initiated by the assessing authority forrecovery of the disputed amounts. 2.Heard Smt.Nisha John, learned counsel appearing forthe petitioner and Sri.Christopher Abraham, learned StandingCounsel appearing for the respondents. 3.After hearing both sides and after taking note of thefacts and circumstances of the case, it is ordered in the interest ofjustice that the 2[nd] respondent shall take up the matters inExt.P-2(a) stay application filed in Ext.P-2 appeal and afteraffording reasonable opportunity of being heard to the petitionerthrough authorised representative/counsel, if any, shall passorders without much delay, preferably within a period of six weeks W.P.(C). No. 3024 / 2020 ..3.. from the date of production of a certified copy of this judgment.Until orders are thus passed on the abovesaid stay application,further coercive steps for enforcement of the impugned order willbe kept in abeyance. With these observations and directions, the above WritPetition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS,JUDGE MMG APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDERALONG WITH DEMAND NOTICE 29.12.2019PASSED BY THE 1ST RESPONDENT FOR AY-2017-18. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEALDATED 28.01.2020 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENTFOR AY 2017-18. EXHIBIT P2 ATRUE COPY OF STAY PETITION DATED28.01.2020 FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED28.01.2020 SUBMITTED BY THE PETITIONERBEFORE THE 2ND RESPONDENT.