Wp(C)/8172/2017 Of Shri K.o Ittoop v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF MARCH 2017/19TH PHALGUNA, 1938 WP(C).No. 8172 of 2017 (V) --------------------------- PETITIONER(S): ------------- SHRI K.O. ITTOOP, KONUPARAMBAN HOUSE, HOSPITAL ROAD, CHALAKKUDY, THRISSUR - 680 721. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SMT.MERLIN MANSY RESPONDENT(S): -------------- 1.THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-2(1), THRISSUR - 680 001. 2.THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR,THRISSUR - 680 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8172 of 2017 (V) -------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- P1 TRUE COPY OF THE ASSESSMENT ORDER DTD.3012.2016 ALONG WITHDEMAND NOTICE PASSED BY THE FIRST RESPONDENT.DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DTD.20.1.2017SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P3TRUE COPY OF STAY PETITION DTD.22.2.2017 SUBMITTED BY THEPETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. P4TRUE COPY OF APPLICATION DTD.9.2.2017 FILED U/S 220(6) BYTHE PETITIONER BEFORE THE 1ST RESPONDENT.THE PETITIONER BEFORE THE 1ST RESPONDENT. P5 TRUE COPY OF THE CIRCULAR F.NO.404/10/2009-ITCCDTD.1.12.2009 ISSUED BY CENTRAL BOARD OF DIRECT TAXES.DTD.1.12.2009 ISSUED BY CENTRAL BOARD OF DIRECT TAXES. RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.8172 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10[th] day of March, 2017 JUDGMENT Against Ext. P1 assessment order for the assessment year2014-15, under the Income Tax Act, the petitioner has preferredExt.P2 appeal and Ext.P3 stay petition, before the 2[nd] respondent.It is the case of the petitioner that even prior to considering thestay petition, recovery steps are sought to be pursued for recoveryof the amounts confirmed by Ext. P1 assessment order. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3.On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar, I dispose the writpetition with the following directions: i) The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a period ofone month from the date of receipt of a copy ofthis judgment, after hearing the petitioner. sm/ ii) Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P1assessment order shall be kept in abeyance, tillorders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. iii) The petitioner shall produce a copy of the writpetition along with a copy of this judgment, beforethe 2[nd] respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE