Kureeckal Joseph Paul v. Assistant Commissioner of Income-tax Circle-1(1), Non-Corp. Range -1, Kochi / Commissioner of Income-tax (Appeals), Kochi & Another
[Citation -2019-LL-0923-27]
| Citation | 2019-LL-0923-27 |
|---|---|
| Appellant Name | Kureeckal Joseph Paul |
| Respondent Name | Assistant Commissioner of Income-tax Circle-1(1), Non-Corp. Range -1, Kochi / Commissioner of Income-tax (Appeals), Kochi & Another |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 23/09/2019 |
| Judgment | View Judgment |
| Keyword Tags | stay petition • recovery of amount |
| Bot Summary: | No.25092 OF 2019(J) 2 JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order. I have heard the learned counsel appearing for the petitioner and also the learned Standing counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: 1. The 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. No.25092 OF 2019(J) 3 confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2 nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. |