Wp(C)/34659/2016 Of Smt. Laila Mathew 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. 34659 of 2016 (F) ---------------------------- PETITIONER(S): ------------- MRS. LAILA MATHEW, W/O.MATHEW K.CHERIAN, AGED 58 YEARS, KOSAMATTAM HOUSE, MANGANAM P.O., KOTTAYAM - 686 018. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S): -------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM - 686 001. CENTRAL CIRCLE, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPELS), III/IV 28/243, "POORNIMA", NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036. 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. 34659 of 2016 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1TRUE COPY OF THE RE-ASSESSMENT ORDER DAED 31.3.2016 PASSEDBY THE 1ST RESPONDENT ALONG WITH THE ACCOMPANYING DEMANDNOTICEBY THE 1ST RESPONDENT ALONG WITH THE ACCOMPANYING DEMANDNOTICE P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 16.4.2016 SUBMITTEDBY THE PETITIONER BEFORE THE SECOND RESPONDENTBY THE PETITIONER BEFORE THE SECOND RESPONDENT P3 TRUE COPY OF THE STAY APPLICATION DATED 29.4.2016 SUBMITTEDBY THE PETITIOENR BEFORE THE 1ST RESPONDENTBY THE PETITIOENR BEFORE THE 1ST RESPONDENT P4TRUE COPY OF THE CIRCULAR F. NO.404/10/2009-ITCC DATED 1.12.2009 OF THE CENTRAL BOARD OF DIRECT TAXESDATED 1.12.2009 OF THE CENTRAL BOARD OF DIRECT TAXES P5TRUE COPY OF THE INTIMATION U/S.143(1) DATED 28.2.2013ISSUED BY THE ASSISTANT COMMISSIONER, INCOME TAX (CPC)BANGALOREISSUED BY THE ASSISTANT COMMISSIONER, INCOME TAX (CPC)BANGALORE P6TRUE COPY OF CHALAN RECEIPT DATED 10.8.2016 ISSUED BY AXISBANK LTDBANK LTD RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.34659 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 re-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.34659/2016 ii)In the meantime, the demand made pursuant to Ext.P1re-assessment order shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr