Wp(C)/7834/2016 Of Shri. Thomas Muthoot v. The Assistant Commissioner Of Income Tax Thiruvalla

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF MARCH 2016/11TH PHALGUNA, 1937 WP(C).No. 7834 of 2016 (D) --------------------------- PETITIONER : ---------------------- SHRI. THOMAS MUTHOOT, MUTHOOTT HOUSE, KOZHENCHERRY, PATHANAMTHITTA DISTRICT, PIN - 689 641. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SRI.V.V.VARGHESE RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, ENNIKKATTIL ESTATE, NEAR K.S.R.T.C BUS STATION, THIRUVALLA - 689 101. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM - 686 001. PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM - 686 001. BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7834 of 2016 (D) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1-TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME DATED 08/12/2015 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE IST RESPONDENT AND COMPUTATION OF INCOME DATED 08/12/2015 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE IST RESPONDENT P2-TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 11/01/2016 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT P3-TRUE COPY OF THE STAY PETITION DATED 20/02/2016 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.7834 Of 2016 .............................................................Dated this the 1[st] day of March, 2016 J U D G M E N T Against Ext.P1 assessment order order under the IncomeTax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 staypetition before the 2[nd] respondent. It is the case of the petitionerthat even prior to considering the stay petition, recovery steps aresought to be pursued for recovery of the amounts confirmed byExt.P1 assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a period of two months from the date of receipt of acopy of this judgment, after hearing thepetitioner. ii. Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P1assessment order shall be kept in abeyance tillsuch time as orders are passed by the 2[nd]respondentasdirectedaboveandcommunicated to the petitioner. Thepetitioner shall produce a copy of thejudgment along with a copy of the writ petitionbefore the 2[nd] respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE