Wp(C)/36299/2015 Of Shri Rajeev Kumar Sukumaran v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF DECEMBER 2015/10TH AGRAHAYANA, 1937 WP(C).No. 36299 of 2015 (J) ---------------------------- PETITIONER: ---------------------- SHRI.RAJEEV KUMAR SUKUMARAN, S/O.SUKUMARAN, AGED 42 YEARS, SCIENTIST, BIO-TECHNOLOGY DEPARTMENT, CSIR, INDUSTRIAL ESTATE.P.O, THIRUVANANTHAPURAM. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADV.SRI.V.P.NARAYANAN RESPONDENTS: --------------------------- 1. THE INCOME TAX OFFICER, WARD-2(3), THIRUVANANTHAPURAM-695 005. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. R1 & R2 BY ADV.SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36299 of 2015 (J) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 THE COPY OF THE ASSESSMENT ORDER DATED 30.9.2011 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 7/11/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTTHE PETITIONER BEFORE THE 2ND RESPONDENT P2(A) TRUE COPY OF THE STAY PETITION DATED 3.11.2015 FILED BY THE THE PETITIONER BEFORE THE 2ND RESPONDENTPETITIONER BEFORE THE 2ND RESPONDENT P3 TRUE COPY OF THE APPLICATION DATED 20.10.2015 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 36299 of 2015=====================================================Dated this the 1[st] day of December, 2015 JUDGMENT Against Ext.P1 order of assessment under the Income TaxAct, the petitioner preferred Ext.P2 appeal and Ext.P2(a) staypetition before the 2[nd] respondent. It is the case of the petitionerthat even before the consideration of the stay petition by the 2[nd]respondent, recovery steps have been initiated against him forrecovery of the amount confirmed by Ext.P1 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. On a consideration of the facts and circumstances of the caseand the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P2(a) stay petition preferred by the petitioner beforehim, within a period of three months from the date of receipt of acopy of this judgment, after hearing the petitioner. Recovery stepsfor recovery of amounts confirmed against the petitioner by Ext.P1order, shall be kept in abeyance, till such time as the 2[nd]respondent passes orders as directed and communicates the same W.P.(C). No. 36299 of 2015 to the petitioner. The petitioner shall produce a copy of this writpetition together with a copy of this judgment, before the 2[nd]respondent for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE das /1.12.15