Wp(C)/3080/2020 Of Pattambi Stores v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNESDAY, THE 05TH DAY OF FEBRUARY 2020 / 16TH MAGHA, 1941WP(C).No.3080 OF 2020(H) PETITIONER/S: PATTAMBI STORES,OTTUPARA, WADAKKANCHERRY, THRISSUR-680590, REPRESENTED BY ITS MANAGING PARTNER, SHRI. K.K.ABDUL LATHEEF. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANANSMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNAN RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 2(1), AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR-680001. OTHER PRESENT: SRI.JOSE JOSEPH, SC 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. 3080 of 2020 ----------------------------------------- Dated this the 5[th] day of February, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P2 appeal andExt.P3 stay petition. The petitioner's grievance is that during the pendencyof the stay petitions, coercive recovery proceedings have been initiated bythe assessing authority for recovery of the disputed amounts. 2.Heard Smt.Nisha John, learned counsel appearing for thepetitioner and Sri.Jose Joseph, learned standing counsel for the IncomeTax Department appearing for the respondents. 3.After hearing both sides and after taking note of the facts andcircumstances of the case, it is ordered in the interest of justice that the 2[nd]respondent shall take up the matters in Ext.P3 stay application filed inExt.P2 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/ counsel, if any,shall pass orders on those applications without much delay, preferablywithin a period of two months from the date of production of a certifiedcopy of this judgment. Until orders are thus passed on the abovesaid stayapplication, further coercive steps for enforcement of the impugned orderwill be kept in abeyance. With these observations and directions, the above Writ Petition(Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS,JUDGE SKS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2019 FOR AY-2017-18 ALONG WITH DEMANDNOTICE PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED13.1.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 13.1.2020 FILED BY THE PETITIONER FOR AY-2017-18 BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPLICATION DATED 13.01.2020 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18.