IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 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. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, ENNIKKATTIL ESTATE, THIRUVALLA, PATHANAMTHITTA DISTRICT-689 647. 2. COMMISSIONER OF INCOME TAX (APPEALS), 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, COURT ON SAME DAY DELIVERED FOLLOWING: rs. WP(C).No. 9794 of 2015 (Y) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF ASSESSMENT ORDER DATED 06/02/2015 PASSED BY 1ST RESPONDENT PASSED U/S. 143(3) OF ACT. EXT.P2 COPY OF MEMORANDUM OF APPEAL DATED 12/02/2015 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXT.P3 COPY OF STAY PETITION FILED BY PETITIONER ON 12/02/2015 BEFORE 2ND RESPONDENT. EXT.P4 COPY OF PETITION FILED U/S.220(6) ON 20/03/2015 BEFORE 1ST RESPONDENT. EXT.P5 COPY OF COMMUNICATION DATED 17/03/2015 SEND BY 1ST RESPONDENT TO 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 26th day of March, 2015 JUDGMENT Against Ext.P1 assessment order passed under Income Tax Act, petitioner preferred Ext.P2 appeal and Ext.P3 stay petition before 2nd respondent. grievance of petitioner is that even before considering stay petition, respondents are taking steps to recover amounts confirmed against petitioner by Ext.P1 order. 2. I have heard learned counsel appearing for petitioner as also learned Government Pleader appearing for respondents. 3. On consideration of facts and circumstances of case and submissions made across bar, I dispose writ petition with direction to 2nd respondent to consider and pass orders on Ext.P3 stay petition, preferred by petitioner before him, within period of two months from date of receipt of copy of this judgment, after hearing petitioner. recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 order, shall be kept in abeyance till such time as 2nd respondent passes orders, as directed, in Ext.P3 stay petition and -2- W.P.(C). No. 9794 of 2015 communicates same to petitioner. It is made clear that respondents shall also restore electronic facility, that is available to dealers, to petitioner during period during which stay granted by this judgment is in operation. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das Arun Thomas v. Dy. Commissioner of Income-tax, Circle-1, Pathanamthitta / Commissioner of Income-tax (Appeals), Kottayam