Wp(C)/8962/2020 Of Varkey Cherian v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 23RD DAY OF JULY 2020/1ST SRAVANA, 1942 W.P(C).No.8962 OF 2020(U) PETITIONER: MR. VARKEY CHERIAN,AGED 43 YEARSAMC X/335, MANJOORAN HOUSE, ASAN LANE, ALUVA-683101, ERNAKULAM. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENTS: 1THE INCOME TAX OFFICER,WARD-3, KAP COMMERCIAL COMPLEX, R.S.ROAD, ALUVA-683101.WARD-3, KAP COMMERCIAL COMPLEX, R.S.ROAD, ALUVA-683101. 2THE COMMISSIONER OF INCOME TAX (APPEALS)II,POORNIMA BUILDING, NEAR MANORAMA JUNCTION, COCHIN-682036. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 23.07.2020, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act, thepetitioner has preferred Ext.P2 appeal together with Ext.P3 stay petitionbefore the 2[nd] respondent. Ext.P4 is the demand notice issued to thepetitioner. It is the case of the petitioner that even prior to considering thestay petition, recovery steps are taken by the respondents against thepetitioner for recovery of the amounts confirmed by Ext.P1 assessmentorder. 2. I have heard the learned counsel appearing for the petitioner andalso the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as alsothe submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2[nd] respondent shall consider and pass reasonedorders on Ext.P3 stay petition within a period of fourmonths from the date of receipt of a copy of thisjudgment, after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmedagainst the petitioner by Ext.P1 assessment order shallbe kept in abeyance till such time as orders are passedby the 2[nd]respondent as directed above andcommunicated to the petitioner. 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE W.P.(C).NO.8962/2020 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED13/12/2019 PASSED BY THE 1ST RESPONDENT FORAY-2017-18 ALONG WITH DEMAND NOTICE ANDCOMPUTATION OF INCOME. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEAL DATED14/01/2020 FOR AY-2017-18 FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF THE STAY PETITION DATED09/01/2020 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P4TRUE COPY OF THE RECOVERY NOTICE ISSUED BYTHE 1ST RESPONDENT FOR AY 2017-18.THE 1ST RESPONDENT FOR AY 2017-18. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE