IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No.10273 of 2015 (H) PETITIONER: M/S.POPULAR FINANCE COMPANY, REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT POPULAR TOWERS, VAKAYAR P.O., KONNI,PATHANAMTHITTA, PIN-689698,REPRESENTED BY ITS MANAGING PARTNER SRI.THOMAS DANIEL. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SRI.ARJUN RADHAKRISHNAN NAIR SMT.ANUSREE SURESH RESPONDENTS: 1. COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING,LAL BAHADUR SASTRI ROAD, KOTTAYAM-686001. 2. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE,KERA BHAVAN, SRV HIGH SCHOOL ROAD, KOCHI-682011. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,ENNIKATTIL ESTATE,THIRUVALLA, PATHANAMTHITTA-689101. BY SRI.JOSE JOSEPH,SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, COURT ON SAME DAY DELIVERED FOLLOWING: pk W.P(C) NO.10273/2015 APPENDIX PETITIONER'S EXHIBITS: EXT.P1:A TRUE COPY OF ASSESSMENT ORDER DATED 28.3.2014 PASSED BY DEPUTY COMMISSIONER OF INCOME TAX,KOTTAYAM. EXT.P2:A TRUE COPY OF APPEAL AGAINST ASSESSMENT ORDER DATED 25.4.2014 PASSED BY DEPUTY COMMISSIONER OF INCOME TAX, KOTTAYAM. EXT.P3:A TRUE COPY OF APPLICATION FOR STAY BEFORE COMMISSIONER OF INCOME TAX (APPEALS),COCHIN. EXT.P4:A TRUE COPY OF DEMAND NOTICE DATED 27.2.2015 BY DEPUTY COMMISSIONER OF INCOME TAX,PATHANAMTHITTA. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE pk A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 10273 of 2015 ===================================================== Dated this 30th day of March, 2015 JUDGMENT Petitioner is assessee under Income Tax Act, 1961. Against Ext.P1 assessment order passed under IT Act, petitioner preferred Ext.P2 appeal and Ext.P3 stay petition before 2nd respondent. It is case of petitioner that even before consideration of stay petitions by 2nd respondent, recovery steps have been initiated against him through Ext.P4 demand notice, for recovery of 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 ExtP3 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 -2- W.P.(C). No. 10273 of 2015 Ext.P1 assessment order, shall be kept in abeyance till such time as 2nd respondent passes orders, as directed, in Ext.P3 stay petition and communicates same to petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das Popular Finance Company v. Commissioner of Income-tax, Kottayam / Commissioner of Income-tax (Appeals), Kochi / Deputy Commissioner of Income-tax, Circle-1, Pathanamthitta