Anandakuttan Govindapillai K. Swapna v. Asst. Commissioner of Income-tax, Circle-I, Thiruvalla / Joint Commissioner of Income Tax, Thiruvalla Range, Thiruvalla / Commissioner of Income-tax (Appeals), Kottayam
[Citation -2015-LL-0410-137]

Citation 2015-LL-0410-137
Appellant Name Anandakuttan Govindapillai K. Swapna
Respondent Name Asst. Commissioner of Income-tax, Circle-I, Thiruvalla / Joint Commissioner of Income Tax, Thiruvalla Range, Thiruvalla / Commissioner of Income-tax (Appeals), Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 10/04/2015
Assessment Year 2009-10, 2011-12
Judgment View Judgment
Keyword Tags stay of recovery • stay petition


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).NO. 12106 OF 2015 (K) - PETITIONER(S): -ANANDAKUTTAN GOVINDAPILLAI K. SWAPNA, ULAVUCAD, NOORNAD P.O., PALAMEL, ALAPPUZHA-609 509 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): - 1. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, THIRUVALLA-689101 2. JOINT COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, THIRUVALLA- 689 101 3. COMMISSIONER OF INCOME TAX(APPEALS) SASTHRI ROAD, KOTTAYAM-686 001 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).NO. 12106 OF 2015 (K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER FOR 2009-10 PASSED BY 1ST RESPONDENT DATED 05.10.2012 EXT.P1(A): COPY OF ASSESSMENT ORDER FOR 2011-12 PASSED BY 2ND RESPONDENT DATED 17.03.2014 EXT.P2: COPY OF APPEAL FILED BEFORE 3RD RESPONDENT DATED 19.11.2012 EXT.P2(A): COPY OF APPEAL FILED BEFORE 3RD RESPONDENT DATED 21.04.2014 EXT.P3: COPY OF INSTALLMENT ORDER PASSED BY DY. COMMISSIONER DATED 20.01.2015 EXT.P4: COPY OF STAY PETITION FILED BEFORE 3RD RESPONDENT EXT.P4(A): COPY OF STAY PETITION FILED BEFORE 3RD RESPONDENT DATED 10.03.015 RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.12106 of 2015 ............................................................. Dated this 10th day of April, 2015 J UDGMENT Against Exts.P1 and P1(a) assessment orders under Income Tax Act, petitioner has preferred Exts.P2 and P2(a) appeals and Exts.P4 and P4(a) stay petitions before 3rd respondent. It is case of petitioner that even prior to considering stay petition, recovery steps are sought to be pursued for recovery of amounts confirmed by Exts.P1 and P1 (a) assessment orders. 2. I have heard learned counsel for petitioner and also learned Standing counsel for respondents. 3. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with following directions: i. 3rd respondent shall consider and pass orders on Exts.P4 and P4(a) stay petition within period of two months from date of receipt of copy of this judgment, after hearing petitioner. W.P.(C).No.12106 of 2015 2 ii. Recovery steps for recovery of amounts confirmed against petitioner by Ext .P1 and P1 (a) assessment orders shall be kept in abeyance till orders are passed by 3rd respondent as directed above and communicated to petitioner. iii. order to be passed by 3rd respondent shall be reasoned one adverting to contentions of petitioner regarding existence of prima facie case for stay of recovery pending disposal of appeal. A.K.JAYASANKARAN NAMBIAR JUDGE mns Anandakuttan Govindapillai K. Swapna v. Asst. Commissioner of Income-tax, Circle-I, Thiruvalla / Joint Commissioner of Income Tax, Thiruvalla Range, Thiruvalla / Commissioner of Income-tax (Appeals), Kottayam
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