Wp(C)/3254/2012 Of K.p.indrabalan v. The Assistant Commissioner Of Income Tax, Circle I, Thiruvalla

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE S.SIRI JAGAN WEDNESDAY, THE 8TH DAY OF FEBRUARY 2012/19TH MAGHA 1933 WPC.No. 3254 of 2012 (F) ------------------------ PETITIONER(S): ------------------------- K.P.INDRABALAN, S/O.K.G.PURUSHOTHAMAN, RESIDING AT INDRAPRASTHAM, CHARUMOOD.P.O., MAVELIKKARA. BY ADVS.SRI. ANIL D. NAIR SRI.J.R. PREM NAVAZ SMT. NIVEDITA A.KAMATH RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-I, THIRUVALLA-689 101. 2. THE COMMISSIONER OF INCOME TAX(APPEAL)-I, KOWDIAR,TRIVANDRUM-695 003. KOWDIAR,TRIVANDRUM-695 003. R1 & R2 BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.3254/2012 PETITIONER'S EXHIBITS: APPENDIX P1COPY OF THE ASSESSMENT ORDER DATED 20/12/2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.PETITIONER BY THE FIRST RESPONDENT. P2COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.RESPONDENT. P3COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT.RESPONDENT. P4COPY OF THE ORDER DISMISSING THE APPLICATION U/S 220(6), DATED 24/01/2012.24/01/2012. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.3254 of 2012 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8[th] day of February, 2012 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filedExt.P2 appeal along with Ext.P3 stay petition. The petitioner’sgrievance in this writ petition is that while the stay petition ispending, revenue recovery proceedings are proposed to beinitiated by the respondents to recover the tax disputed in theappeal. 2.I have heard the learned Standing Counsel for theIncome Tax Department also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2[nd] respondent appellateauthority to consider and pass orders on Ext.P3 stay petition, asexpeditiously as possible, at any rate, within two months fromthe date of receipt of a copy of this judgment. Till orders arepassed on Ext.P3 stay petition, coercive recovery of the taxdisputed in Ext.P2 appeal shall be kept in abeyance. shg/ Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE