Wp(C)/6412/2020 Of Remey Kesavan Dharmarajan Asari v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6412 OF 2020(B) PETITIONER: REMEY KESAVAN DHARMARAJAN ASARIAGED 38 YEARS,REVATHI HOUSE, MULAVOORKONAM, VAVARAMBALAM, POTHENCODE, TRIVANDRUM-695 584 BY ADV. SRI.S.ARUN RAJ RESPONDENTS: 1INCOME TAX OFFICERKAWDIAR P.O, THIRUVANNATHAPURAM-695 003 WARD-1(2), FIRST FLOOR, AAYAKAR BHAWAN, 1ST FLOOR, 2COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KAWDIAR P.O, TRIVANDRUM-695 003BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL 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 that eventhough he preferred Ext.P2 appeal and Ext.P3stay application against Ext.P1 assessment order dated30.12.2019 raising a demand of Rs.47,58,218/-, duringthe interregnum, confronted with notices under Section220(6) of the Income Tax Act, 1961 issued by the 1[st]respondent. 2. Learned Counsel for the petitioner submits that the action of the 1[st] respondent is illegal and arbitrary,since the appeal and stay petition preferred againstExt.P1 assessment order is still pending. 3. Learned Standing Counsel appearing on behalf of the Income tax submitted that the appellate authoritywould consider the request of the petitioner on the basisof the time frame to be fixed by this Court. 4. Having heard learned Counsel for the petitioner and the learned Standing Counsel for the Income TaxDepartment, this writ petition is disposed with a direction to the 2[nd] respondent to consider the application for stay regarding the demand raised, in view of the garnisheeorders issued by the 1[st] respondent, within 15 days fromthe date of receipt of the copy of this judgment.Petitioner shall also appear before the 1[st] respondent on10.3.2020 and the 15 days period will be construedthereafter. Till such time, implementation of Ext.P4garnishee notices issued is ordered to be kept inabeyance. I also make it clear that the directions madeabove shall not be construed as an expression of opinionon the merits of the matter. Skk//03032020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED 30-12-2019 PASSED UNDER SECTION 143(3)OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2017-18 ALONG WITH DEMAND NOTICEEXHIBIT P2TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILEDBEFORE THE 2ND RESPONDENT FOR THE AY 2017-18 EXHIBIT P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2017-18EXHIBIT P4TRUE COPY OF THE LETTER DATED 7-2-2020ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS:NIL