Wp(C)/505/2011 Of K.c.joy v. The Incometax Officer,Ward-2,Aluva

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 505 of 2011(K) ------------------------ PETITIONER:- ------------------ K.C.JOY,KARUVELIL HOUSE,ISWARYA LANE, THOTTAKKATTUKARA, ALUVA 683 108. BY ADV. SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENTS:- --------------------- 1. THE INCOME TAX OFFICER, WARD-2,ALUVA 683 108. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, SANJUVAN TOWERS, KOCHI-682 018. BY SC SRI.JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.505 of 2011-K.= = = = = = = = = = = = Dated this the 7[th] January, 2011. J U D G M E N T Against Ext.P3 order of assessment finalised withrespect to the year 2008-'09, under the provisions of theIncome Tax Act, 1961, the petitioner had preferredstatutory appeal before the 2nd respondent as per Ext.P4.Along with the appeal the petitioner had also filed Ext.P4(a)petition seeking stay of recovery of the amounts underdispute, till the disposal of the appeal. It is stated that the2nd respondent has not yet considered and disposed eitherExt.P4 or Ext.P4(a). Grievance of the petitioner is that, inthe meanwhile, coercive steps of recovery was initiatedpursuant to Ext.P3 order, and the Bank Accounts of thepetitioner in two different banks were freezed. Under theabove circumstance, the petitioner seeks direction for anearly disposal of the appeal and till then to restrain therecovery steps. 2.Considering the fact that the statutory appellate authority in seizin of the matter, I am of the view that thewrit petition can be disposed of directing expeditious actionfrom the side of the authority concerned. 3.Hence, the writ petition is disposed of directingthe 2nd respondent to consider and pass orders on Ext.P4(a) stay petition, after affording an opportunity of beingheard to the petitioner, as early as possible, at any ratewithin a period of one month from the date of receipt of acopy of this judgment. 4.Till such time orders are passed by the 2ndrespondent as directed above, all steps initiated forrecovery of the amounts due shall be kept in abeyance.Needless to say that the petitioner shall be permitted tooperate the Bank Accounts till such time. 5.The petitioner will produce a copy of thisjudgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge)