SM Silks And Sarees v. The Assistant Commissioner of Income-tax, Alappuzha / The Commissioner of Income-tax (Appeals), Kottayam
[Citation -2020-LL-0130-25]
| Citation | 2020-LL-0130-25 |
|---|---|
| Appellant Name | SM Silks And Sarees |
| Respondent Name | The Assistant Commissioner of Income-tax, Alappuzha / The Commissioner of Income-tax (Appeals), Kottayam |
| Court | HIGH COURT OF KERALA AT ERNAKULAM |
| Relevant Act | Income-tax |
| Date of Order | 30/01/2020 |
| Judgment | View Judgment |
| Keyword Tags | coercive steps • demand notice • stay petition |
| Bot Summary: | No.2585 OF 2020(W) 2 ALEXANDER THOMAS, J. W.P(C) No.2585 of 2020 Dated this the 30th day of January, 2020 JUDGMENT Against Ext.P1 order, the petitioner has filed Ext.P3 appeal and Ext.P4 stay petition. The petitioner's grievance is that during the pendency of the stay petition, Ext.P2 demand notice has been issued for enforcement of the impugned Ext.P1 order by the assessing authority for recovery of the disputed amounts. Heard Sri.K.Manoj Chandran, learned counsel appearing for the petitioner and Sri.Jose Joseph, 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 2 nd respondent shall take up the matters in Ext.P4 stay application filed in Ext.P3 appeal and after affording reasonable opportunity of being heard to the petitioner through their authorised representative/counsel, if any, shall pass orders on that application without much delay, preferably within a period of two months from the date of production of a certified copy of this WP(C). Until orders are thus passed on the abovesaid Ext.P4 stay application, further coercive steps pursuant to Ext.P-2 demand notice for enforcement of the impugned Ext.P1 order will be kept in abeyance. With these observations and directions, the above Writ Petition stands finally disposed of. |