Wp(C)/7885/2016 Of Sri. Maliakal Varkey Thomas v. The Assistant Commissioner Of Income Tax

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. 7885 of 2016 (I) --------------------------- PETITIONER : ---------------------- SRI. MALIAKAL VARKEY THOMAS, 32/1484, C1, NIFE CHIREKKEKARAM BUILDING, COCHIN-682 025. KOCHAPPILLY ROAD, PALARIVATTOM BY ADV. SMT.K.LATHA RESPONDENTS : --------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-I, (NON CORPORATE), CIRCLE-1(1) ERNAKULAM-682 035. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), O/O. THE COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM-682 034. R1 & R2 BY ADV. SRI. K.M.V. PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 7885 of 2016 (I) -------------------------------------- APPENDIX PETITIONERS' EXHIBITS :------------------------------------- RESPONDENT(S)' EXHIBITS : NIL ----------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. .............................................................W.P.(C).No.7885 Of 2016 .............................................................Dated this the 1[st] day of March, 2016 J U D G M E N T Against Ext.P1 assessment order under the Income TaxAct, 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 through Ext.P4 demand notice for recovery ofthe amounts confirmed by Ext.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 three months from the date of receipt of acopy of this judgment, after hearing thepetitioner. ii. Recovery steps pursuant to Ext.P4 shall bekept in abeyance till such time as orders arepassed by the 2[nd] respondent as directed aboveand communicated 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