John Geevarghese Kuruvila v. The Deputy Commissioner of Income-tax, Central Circle, Thiruvananthapuram / The Commissioner of Income-tax (Appeals)-III, Kochi / The Tax Recovery Officer (Central), Kochi
[Citation -2019-LL-1220-78]
| Citation | 2019-LL-1220-78 |
|---|---|
| Appellant Name | John Geevarghese Kuruvila |
| Respondent Name | The Deputy Commissioner of Income-tax, Central Circle, Thiruvananthapuram / The Commissioner of Income-tax (Appeals)-III, Kochi / The Tax Recovery Officer (Central), Kochi |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 20/12/2019 |
| Assessment Year | 2013-14, 2014-15, 2015-16 |
| Judgment | View Judgment |
| Keyword Tags | condonation of delay • attachment order • stay petition • demand notice |
| Bot Summary: | No.35558 of 2019 2 JUDGMENT Against Exts.P1 to P3 assessment orders under the Income Tax Act, the petitioner has preferred Exts.P4, P5 to P6 appeals, Exts.P4(a), P5(a) and P6(a) stay petitions together with Exts.P7, P7(a) and P7(b) delay condonation petitions before the 2 nd respondent. Ext.P8 is the order attaching the immovable properties of the petitioner. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders. Taking note of the fact that the delay occasioned in filing the appeal before the 2nd respondent is only 82 days, I deem it appropriate to condone the same and direct the 2 nd respondent to consider and pass reasoned orders on Exts.P4(a), P5(a) and P6(a) stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 to P3 assessment orders W.P(C). No.35558 of 2019 3 including further steps pursuant to the Ext.P8 attachment 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. |