Wp(C)/7356/2016 Of Padmajadevi J v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 26TH DAY OF FEBRUARY 2016/7TH PHALGUNA, 1937 WP(C).No. 7356 of 2016 (T) -------------------------------------- PETITIONER(S): ----------------------- PADMAJADEVI J., AGED 86 YEARS, W/O.SIVASANKARAN UNNITHAN, FLAT NO. A6, PRS TULIPS, PANAVILA, THIRUVANANTHAPURAM - 695 014. BY ADVS.SMT.BHAVANA VELAYUDHAN SMT.T.J.SEEMA SRI.P.SHAMMI NAVAS RESPONDENT(S): ------------------------- 1. THE INCOME TAX OFFICER, WARD NO.2(4), THIRUVANANTHAPURAM, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX (APPEAL), RANGE 2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 3. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO UNION MINISTRY, MINISTRY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI - 110 001. BY ADV. SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS: -------------------------------------- EXT.P1: COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD.2.2.2015. 1ST RESPONDENT DTD.2.2.2015. EXT.P2: COPY OF THE PRE-ASSESSMENT ORDER OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD.11.3.2015. 1ST RESPONDENT DTD.11.3.2015. EXT.P3: COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD.27.3.2015. 1ST RESPONDENT DTD.27.3.2015. EXT.P4: COPY OF THE NOTICE OF THE ASSESSMENT ORDER AND NOTICE OF DEMAND DTD.30.3.2015. DEMAND DTD.30.3.2015. EXT.P5: COPY OF THE APPEAL I.T.A. NO.58 OF TVM/CTI/(A)/1516 FILED BEFORE THE 2ND RESPONDENT DTD.30.4.2015. 2ND RESPONDENT DTD.30.4.2015. EXT.P6: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.20.5.2015. RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.20.5.2015. EXT.P7: COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.12.1.2016. RESPONDENT IN I.T.A. NO.58 OF TVM/CTI/(A)/1516 DTD.12.1.2016. EXT.P8: COPY OF THE NOTICE OF ORDER UNDER SECTION 154 OF INCOME TAX ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DTD.1.2.2016. ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DTD.1.2.2016. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 7356 of 2016 ===================================================== Dated this the 26[th] day of February, 2016 JUDGMENT Against Ext.P4 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P5 appeal and Exts.P6 and P7stay petitions before the 2[nd] respondent. It is the case of thepetitioner that even before the consideration of the stay petition bythe 2[nd] respondent, recovery steps have been initiated for recoveryof the amounts confirmed against the petitioner by Ext.P4 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 Exts.P6 and P7 stay petitions preferred by the petitionerbefore him, within a period of two months from the date of receiptof a copy of this judgment, after hearing the petitioner. Recoverysteps for recovery of amounts confirmed against the petitioner byExt.P4 order, shall be kept in abeyance till such time as the 2[nd] W.P.(C). No. 7356 of 2016 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 Exts.P6 and P7 stay petitions preferred by the petitionerbefore him, within a period of two months from the date of receiptof a copy of this judgment, after hearing the petitioner. Recoverysteps for recovery of amounts confirmed against the petitioner byExt.P4 order, shall be kept in abeyance till such time as the 2[nd] W.P.(C). No. 7356 of 2016 respondent passes orders as directed and communicates the sameto the petitioner. The petitioner shall produce a copy of the writpetition together with a copy of this judgment before the 2[nd]respondent for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE