Wp(C)/31399/2019 Of Moideen.v v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 28TH DAY OF NOVEMBER 2019 / 7TH AGRAHAYANA, 1941WP(C).No.31399 OF 2019(Y) PETITIONER: MOIDEEN.VAGED 50 YEARSS/O.KUNHAMED, VALLIKKADAN HOUSE, PARABILANGADI, EDARIKKODE, MALAPPURAM-676501. BY ADV. SRI.C.AJITH KUMAR RESPONDENTS: 1THE INCOME TAX OFFICEROFFICE OF INCOME TAX DEPARTMENT, WARD-3, TARIFF BAZAR, TOWN HALL ROAD, TIRUR-676101.2THE COMMISSIONER OF INCOME TAX (APPEALS),KOZHIKODE. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, petitionerhas preferred Ext.P2 appeal and Ext.P4 stay petition before the 2[nd]respondent. It is the case of the petitioner that even prior to considering thestay petition, recovery steps are taken by the respondents against thepetitioner for recovery of the amounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with thefollowing directions: 1. The 2[nd] respondent shall consider and pass reasoned orderson Ext.P3 stay petition within a period of one month from thedate of receipt of a copy of this judgment, after hearing thepetitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P1 assessment order shall be kept inabeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. 3. The petitioner shall produce a copy of the writ petition 3 together with a copy of this judgment, before the 2[nd]respondent, for further action. SJ Sd/- A.K.JAYASANKARAN NAMBIARJUDGE 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL DATED 24.01.2019 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPTOF EXT.P2 BY THE 2ND RESPONDENT.