IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6278 OF 2020(H) PETITIONER/S: THANIKKOTTIL UNNIKRISHNAN AGED 45 YEARS P.W.D CONTRACTOR, THANNIKKOTTIL HOUSE, VENGASSERY, AMBALAPARA, PALAKKAD-679513 BY ADVS. SRI. ANIL D. NAIR SRI. R. SREEJITH SMT. ARYA ANIL SHRI. GOKULRAJ L. SMT. SRI HARINI S.P. RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, PALAKKAD-678014 2 COMMISSIONER OF INCOME TAX(APPEALS) KOZHIKODE-673001 3 MANAGER STATE BANK OF INDIA, PALLICKAL, PB NO.2, ALAPPUZHA-590503 4 MANAGER SOUTH INDIAN BANK, ST.GEORGE AUDITORIUM BUILDING, KADEESA ORTHODOX CHURCH, KAYAMKULAM, ALAPPUZHA-690502 5 MANAGER DHANALAXMI BANK LTD, TDB OFFICE, CLIFF HOUSE ROAD, NANTHANCODE, TRIVANDRUM-695003 SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6278 OF 2020(H) 2 JUDGMENT grievance of petitioner in instant case is that against Ext.P1 assessment order dated 18.12.2019 raising demand of Rs.48,12,920 preferred Ext.P2 appeal and Ext.P3 stay application. However, during interregnum petitioner is confronted with notices under Section 226(3) of Income Tax Act, 1961 issued by 1st respondent addressed to 3rd, 4th and 5th respondents colly. Learned Counsel for petitioner submits that action of 1 st respondent is illegal and arbitrary, since appeal and stay petition preferred against Ext.P1 assessment order is still pending. 2. Learned Standing Counsel appearing on behalf of Income tax submitted that appellate authority would consider request of petitioner on basis of time frame to be fixed by this Court. 3. Having heard learned Counsel for petitioner and learned Standing Counsel for Income Tax Department, this writ petition is disposed with direction to 2 nd WP(C).No.6278 OF 2020(H) 3 respondent to consider application for stay regarding demand raised, in view of garnishee orders issued by 1 st respondent addressed to 3 rd,4th, and 5th respondents, within 15 days from date of receipt of copy of this judgment. Petitioner shall also appear before 2 nd respondent on 6.3.2020 and 15 days period will be construed thereafter. Till such time, implementation of Ext.P4 garnishee notices issued colly is ordered to be kept in abeyance. I also make it clear that directions made above shall not be construed as expression of opinion on merits of matter. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6278 OF 2020(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 18.12.2019 EXHIBIT P2 TRUE COPY OF APPEAL FILED BEFORE TH 2ND RESPONDENT DATED10.1.2020 EXHIBIT P3 TRUE COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT DATED 6.2.2020 EXHIBIT P4 TRUE COPY OF NOTICE UNDER SECTION 226(3) OF INCOME TAX ACT, 1961 ADDRESSED TO 3RD RESPONDENT DATED 14.2.2020 EXHIBIT P4(A) TRUE COPY OF NOTICE UNDER SECTION 226(3) OF INCOME TAX ACT, 1961 ADDRESSED TO 4TH RESPONDENT DATED 14.2.2020 EXHIBIT P4(B) TRUE COPY OF NOTICE UNDER SECTION 226(3) OF INCOME TAX ACT, 1961, ADDRESSED TO 5TH RESPONDENT DATED 14.02.2020 Thanikkottil Unnikrishnan v. ACIT, Circle-1, Palakkad / CIT (A), Kozhikode / Manager, SBI, Alappuzha / Manager, SIB, Alappuzha / Manager, DBL, Trivandrum