Wp(C)/3282/2020 Of M/S Delta Plywoods And Boards v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 06TH DAY OF FEBRUARY 2020 / 17TH MAGHA, 1947WP(C).No.3282 OF 2020(I) PETITIONER: M/S DELTA PLYWOODS AND BOARDSDELTA BUILDING, A.M.ROAD, IRINGOLE P.O., PERUMBAVOOR,ERNAKULAM-683 548, REPRESENTED BY MANAGING PARTNER JOSE CHAKO. BY ADVS.SRI.T.M.SREEDHARAN (SENIOR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1, ALUVA RANGE, R.S.ROAD, ALUVA-683 101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),28/243, “POORNIMA”, PANAMPILLY NAGAR, COCHIN-682 036. OTHER PRESENT: SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.3282 of 2020----------------------------------------------Dated this the 6[th] day of February, 2020 JUDGMENT Against Ext.P1 assessment order, the petitioner has filed Ext.P2appeal along with Ext.P-3 stay petition. The petitioner's grievance is thatduring the pendency of the stay petition, coercive recovery proceedingshave been initiated by the assessing authority for recovery of the disputedamounts. 2.Heard Smt. Nisha John, learned counsel appearing for thepetitioner and Sri.Christopher Abraham, learned Standing appearing forthe 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.P-3 stay application filed inExt.P-2 appeal and after affording reasonable opportunity of being heard tothe petitioner through their authorised representative/ counsel, if any,shall pass orders on the stay application 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 stay W.P.(C)No.3282/2020 application, 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/- acd ALEXANDER THOMAS, JUDGE. APPENDIX PETITIONER'S EXHIBITS: True CopyP.S to Judge