Wp(C)/9794/2015 Of Shri. Arun Thomas v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF MARCH 2015/5TH CHAITHRA, 1937 WP(C).No. 9794 of 2015 (Y) --------------------------- PETITIONER(S): -------------------------- SHRI ARUN THOMAS, M/S.KANNATTU ARUN FINANCIERS, M.C. ROAD, CHENGANNUR-689 121. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN. RESPONDENT(S): ---------------------------- 1. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, ENNIKKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 647. CIRCLE-1, ENNIKKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 647. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. BY ADV. SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 9794 of 2015 (Y) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE ASSESSMENT ORDER DATED 06/02/2015 PASSED BY THE 1ST RESPONDENT PASSED U/S. 143(3) OF THE ACT.THE 1ST RESPONDENT PASSED U/S. 143(3) OF THE ACT. EXT.P2COPY OF THE MEMORANDUM OF APPEAL DATED 12/02/2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3COPY OF THE STAY PETITION FILED BY THE PETITIONER ON 12/02/2015 BEFORE THE 2ND RESPONDENT.ON 12/02/2015 BEFORE THE 2ND RESPONDENT. EXT.P4COPY OF THE PETITION FILED U/S.220(6) ON 20/03/2015BEFORE THE 1ST RESPONDENT.BEFORE THE 1ST RESPONDENT. EXT.P5COPY OF THE COMMUNICATION DATED 17/03/2015 SEND BY THE 1ST RESPONDENT TO THE PETITIONER.1ST RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 9794 of 2015 ===================================================== Dated this the 26[th] day of March, 2015 JUDGMENT Against Ext.P1 assessment order passed under the IncomeTax Act, the petitioner preferred Ext.P2 appeal and Ext.P3 staypetition before the 2[nd] respondent. The grievance of the petitioneris that even before considering the stay petition, the respondentsare taking steps to recover the amounts confirmed against thepetitioner by Ext.P1 order. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P3 stay petition, preferred by the petitioner beforehim, within a period of two months from the date of receipt of acopy of this judgment, after hearing the petitioner. The recoverysteps for recovery of amounts confirmed against the petitioner byExt.P1 order, shall be kept in abeyance till such time as the 2[nd]respondent passes orders, as directed, in Ext.P3 stay petition and communicates the same to the petitioner. It is made clear that the respondents shall also restore theelectronic facility, that is available to dealers, to the petitionerduring the period during which the stay granted by this judgmentis in operation. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE