Wp(C)/33207/2015 Of Shri.abdulla C v. The Income Tax Officer, Kozhikode

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 2ND DAY OF NOVEMBER 2015/11TH KARTHIKA, 1937 WP(C).No. 33207 of 2015 (A) ---------------------------- PETITIONER : --------------------- SHRI.ABDULLA.C., OTTAMOOCHIKKAL HOUSE, POKKUNNU, GURUVAYURAPPAN COLLEGE.P.O., KOZHIKODE-673 014. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD-2(3), KOZHIKODE-673 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS), CALICUT RANGE, CALICUT-673 001 3. THE TAX RECOVERY OFFICER, KOZHIKODE-673 001 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.33207/2015 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER DATED 30/03/2014 ALONG WITH DEMANDNOTICE ISSUED BY THE 1ST RESPONDENT P2COPY OF THE APPEAL MEMORANDUM DATED 30/04/2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTPETITIONER BEFORE THE 2ND RESPONDENT P2(A)COPY OF THE STAY PETITION DATED 16/10/2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTBEFORE THE 2ND RESPONDENT P3COPY OF THE ENCUMBRANCE CERTIFICATE DATED 27/04/015 ISSUED BY THECHEVAYOOR SUB REGISTRY OFFICE.CHEVAYOOR SUB REGISTRY OFFICE. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.33207 OF 2015 ----------------------------------- Dated this the 2[nd] day of November, 2015 J U D G M E N T Against Ext.P1 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P2 appeal and P2(a) staypetition before the 2[nd] respondent. Ext.P3 is the copy of theencumbrance certificate showing that the property has alreadybeen attached. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are sought to bepursued for recovery of the amounts confirmed by Ext.P1assessment order. 2. I have heard the learned counsel for the petitioner and thelearned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P2(a) stay petition within aperiod of three months from the date of receiptof a copy of this judgment, after hearing thepetitioner. ii. Coercive steps for recovery of amountsconfirmed against the petitioner by Ext.P1assessment order, including further stepspursuant to the attachment of the property ofthe petitioner, shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. The petitionershall produce a copy of the writ petition alongwith a copy of this judgment before the 2[nd]respondent for further action. iii. The order to be passed by the 2[nd]respondent shall be a reasoned one advertingto the contentions of the petitioner regardingexistence of a prima facie case for a stay ofrecovery pending disposal of the appeal. A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C).NO.33207 OF 2015