Wp(C)/34625/2016 Of Shri. Mathew K.cherian v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 28TH DAY OF OCTOBER 2016/6TH KARTHIKA, 1938 WP(C).No. 34625 of 2016 (C) ---------------------------- PETITIONER : ----------------------- SHRI. MATHEW K.CHERIAN, S/O. CHERIAN, AGED 60 YEARS, KOSAMATTAM HOUSE, MANGANAM.P.O., KOTTAYAM-686 018. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S): --------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM-656 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS)- III/IV 28/243, ''POORNIMA'', NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682 036. R1 & R2 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO.34625/2016 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE RE-ASSESSMENT ORDER DATED 31/03/2016 PASSED BY THE 1ST RESPONDENT ALONG WITH THE ACCOMPANYING DEMAND NOTICE.1ST RESPONDENT ALONG WITH THE ACCOMPANYING DEMAND NOTICE. P2COPY OF THE MEMORANDUM OF APPEAL DATED 16/04/2016 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENTTHE PETITIONER BEFORE THE SECOND RESPONDENT P3COPY OF THE STAY APPLICATION DATED 29/04/2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENTPETITIONER BEFORE THE 1ST RESPONDENT P4COPY OF THE CIRCULAR F.NO.404/10/2009-ITCC DATED 1/12/2009 OF THE CENTRAL BOARD OF DIRECT TAXES.CENTRAL BOARD OF DIRECT TAXES. P5COPY OF THE INTIMATION U/S. 143(1) DATED 26/2/2013 ISSUED BY THE ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE.ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE. P6COPY OF THE CHALAN RECEIPT DATED 10/8/2016 ISSUED BY AXIS BANK LTD. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.34625 of 2016 ---------------------------------------- Dated this the 28[th] day of October 2016 J U D G M E N T Petitioner has filed Ext.P2 appeal before the 2[nd] respondentas well as Ext.P3 application for stay before the 1[st] respondent. Itis submitted that during the pendency of the appeal steps arebeing taken by the respondent authorities for recovering theamount demanded pursuant to Ext.P1 assessment order. 2.Having regard to the fact that an appeal is pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay petition on merits within aspecified time and in the meantime, recovery can be kept inabeyance. Accordingly, this writ petition is disposed of as under: i)The 1[st] respondent shall consider Ext.P3 stay petitionfiled along with the appeal within a period of one month from thedate of receipt of a copy of this judgment. W.P.C.No.34625/2016 2 ii)In the meantime, the demand made pursuant toExt.P1 notice shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr