IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A. MUHAMED MUSTAQUE MONDAY, 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C). No. 5219 OF 2020(B) PETITIONER: MAYA SREEKUMAR, W/O. LATE K.R SREEKUMAR, KANNAMPILLIL, VALIATHU, S.V MARKET P.O, KARUNAGAPALLY, KOLLAM. BY ADVS. SRI. K. I. MAYANKUTTY MATHER SRI. R. JAIKRISHNA RESPONDENTS: 1 INCOME TAX OFFICER, WARD IV, INCOME TAX OFFICE, ALAPPUZHA P.O, ALAPPUZHA - 688001. 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS),PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM P.O, KOTTAYAM - 686001. 3 TAX RECOVERY OFFICER, OFFICE OF PRINCIPLE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM P.O, KOTTAYAM - 686001. OTHER PRESENT: SRI. JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No. 5219/2020 2 JUDGMENT Dated this 24th day of February 2020 petitioner, challenging Ext.P1 assessment order, filed Ext.P2 appeal under Income Tax Act before 2 nd respondent. petitioner also moved stay application as per Ext.P2(a). In light of pendency of stay application, there shall be direction to 2nd respondent to dispose stay application within period of two months. Till then, recovery proceedings based on assessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp W.P.(C) No. 5219/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT AY- 1999-2000 DTD.28.12.2006 EXHIBIT P2 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT (1999- 2000) DATED 08.02.2020. EXHIBIT P2(a) TRUE COPY OF STAY APPLICATION FILED BY PETITIONER BEFORE 2ND RESPONDENT (1999-2000) DATED 08.02.2020. EXHIBIT P3 TRUE COPY OF LETTER ISSUED BY 3RD RESPONDENT TO PETITIONER. EXHIBIT P4 TRUE COPY OF DIRECT TAX DIRECT TAX VIVAD SE VISWAS BILL, 2020 DATED 01.02.2020 RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp Maya Sreekumar v. ITO, Ward-IV, Alappuzha / CIT (Appeals), Kottayam / TRO, Kottayam