Rajesh Narayanan v. The Income-tax Officer, Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
[Citation -2020-LL-0113-69]

Citation 2020-LL-0113-69
Appellant Name Rajesh Narayanan
Respondent Name The Income-tax Officer, Ward-2, Palakkad / The Commissioner of Income-tax (Appeals), Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 13/01/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags coercive steps • stay petition
Bot Summary: The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. Heard Sri.Harisankar V.Menon, learned counsel appearing for the petitioner and Sri.Christopher Abraham, learned Standing Counsel appearing for the respondents. After hearing both sides and after taking note of the facts and circumstances of the case, it is ordered in the interest of justice that the 2nd respondent shall take up the matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to the petitioner through his authorised representative/counsel, if any, shall pass orders W.P.(C) No.620 of 2020.3. Without much delay, preferably within a period of 3 months from the date of production of a certified copy of this judgment. Until orders are passed on the abovesaid stay application, further coercive steps for enforcement of the impugned Ext.P-1 order shall be kept in abeyance. With these observations and directions, the above Writ Petition stands finally disposed of.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE ALEXANDER THOMAS MONDAY, 13TH DAY OF JANUARY 2020 / 23RD POUSHA, 1941 WP(C).No.620 OF 2020(B) PETITIONER: RAJESH NARAYANAN, AGED 32 YEARS, MUTHU NIVAS, SREERAM STREET, KARNAKI NAGAR, PALAKKAD-678014. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680021. SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2020, COURT ON SAME DAY DELIVERED FOLLOWING: ALEXANDER THOMAS, J. W.P.(C) No.620 of 2020 Dated this 13th day of January, 2020 JUDGMENT Against Ext.P-1 assessment order, petitioner has filed Ext.P-2 appeal without any delay before 2 nd respondent appellate authority along with Ext.P-3 stay petition. petitioner's grievance is that during pendency of stay petition, coercive recovery proceedings have been initiated by assessing authority for recovery of disputed amounts. 2. Heard Sri.Harisankar V.Menon, learned counsel appearing for petitioner and Sri.Christopher Abraham, learned Standing Counsel appearing for respondents. 3. After hearing both sides and after taking note of facts and circumstances of case, it is ordered in interest of justice that 2nd respondent shall take up matters in Ext.P-3 stay application filed in Ext.P-2 appeal and after affording reasonable opportunity of being heard to petitioner through his authorised representative/counsel, if any, shall pass orders W.P.(C) No.620 of 2020 ..3.. without much delay, preferably within period of 3 months from date of production of certified copy of this judgment. Until orders are passed on abovesaid stay application, further coercive steps for enforcement of impugned Ext.P-1 order shall be kept in abeyance. With these observations and directions, above Writ Petition (Civil) stands finally disposed of. Sd/- ALEXANDER THOMAS, JUDGE MMG W.P.(C) No.620 of 2020 ..4.. APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 18.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR 2017-18 DATED 3.1.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 3.1.2020. Rajesh Narayanan v. Income-tax Officer, Ward-2, Palakkad / Commissioner of Income-tax (Appeals), Thrissur
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