Wp(C)/6278/2020 Of Thanikkottil Unnikrishnan v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941WP(C).No.6278 OF 2020(H) PETITIONER/S: THANIKKOTTIL UNNIKRISHNAN AGED 45 YEARS P.W.D CONTRACTOR, THANNIKKOTTIL HOUSE, VENGASSERY, AMBALAPARA, PALAKKAD-679513 BY ADVS.SRI.ANIL D. NAIRSRI.R.SREEJITHSMT. ARYA ANILSHRI.GOKULRAJ L.SMT.SRI HARINI S.P. RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1, PALAKKAD-678014CIRCLE-1, PALAKKAD-678014 2THE COMMISSIONER OF INCOME TAX(APPEALS)KOZHIKODE-673001KOZHIKODE-673001 3THE MANAGERSTATE BANK OF INDIA, PALLICKAL, PB NO.2, ALAPPUZHA-590503STATE BANK OF INDIA, PALLICKAL, PB NO.2, ALAPPUZHA-590503 4THE MANAGERSOUTH INDIAN BANK, ST.GEORGE AUDITORIUM BUILDING, KADEESA ORTHODOX CHURCH, KAYAMKULAM, ALAPPUZHA-690502 5THE MANAGERDHANALAXMI BANK LTD, TDB OFFICE, CLIFF HOUSE ROAD, NANTHANCODE, TRIVANDRUM-695003DHANALAXMI BANK LTD, TDB OFFICE, CLIFF HOUSE ROAD, NANTHANCODE, TRIVANDRUM-695003 SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The grievance of the petitioner in the instant case is thatagainst Ext.P1 assessment order dated 18.12.2019 raising ademand of Rs.48,12,920 preferred Ext.P2 appeal and Ext.P3 stayapplication. However, during the interregnum petitioner isconfronted with notices under Section 226(3) of the Income TaxAct, 1961 issued by the 1[st] respondent addressed to the 3[rd], 4[th]and 5[th] respondents colly. Learned Counsel for the petitionersubmits that the action of the 1[st] respondent is illegal andarbitrary, since the appeal and stay petition preferred againstExt.P1 assessment order is still pending. 2.Learned Standing Counsel appearing on behalf of theIncome tax submitted that the appellate authority wouldconsider the request of the petitioner on the basis of the timeframe to be fixed by this Court. 3.Having heard learned Counsel for the petitioner andthe learned Standing Counsel for the Income Tax Department,this writ petition is disposed with a direction to the 2[nd] respondent to consider the application for stay regarding thedemand raised, in view of the garnishee orders issued by the 1[st]respondent addressed to the 3[rd],4[th], and 5[th] respondents, within15 days from the date of receipt of the copy of this judgment.Petitioner shall also appear before the 2[nd] respondent on6.3.2020 and the 15 days period will be construed thereafter.Till such time, implementation of Ext.P4 garnishee notices issuedcolly is ordered to be kept in abeyance. I also make it clear thatthe directions made above shall not be construed as anexpression of opinion on the merits of the matter. Sd/ Jm/ AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019 EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BEFORE TH 2NDRESPONDENT DATED10.1.2020 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BEFORETHE 2ND RESPONDENT DATED 6.2.2020 EXHIBIT P4 TRUE COPY OF THE NOTICE UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961 ADDRESSED TO THE 3RD RESPONDENT DATED 14.2.2020 EXHIBIT P4(A)TRUE COPY OF THE NOTICE UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961 ADDRESSED TO THE 4TH RESPONDENT DATED 14.2.2020 EXHIBIT P4(B) TRUE COPY OF THE NOTICE UNDER SECTION 226(3) OF THE INCOME TAX ACT, 1961, ADDRESSED TO THE 5TH RESPONDENT DATED 14.02.2020