Thanikkottil Unnikrishnan v. The ACIT, Circle-1, Palakkad / The CIT (A), Kozhikode / The Manager, SBI, Alappuzha / The Manager, SIB, Alappuzha / The Manager, DBL, Trivandrum
|The ACIT, Circle-1, Palakkad / The CIT (A), Kozhikode / The Manager, SBI, Alappuzha / The Manager, SIB, Alappuzha / The Manager, DBL, Trivandrum
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • stay petition
|No.6278 OF 2020(H) 2 JUDGMENT The grievance of the petitioner in the instant case is that against Ext.P1 assessment order dated 18.12.2019 raising a demand of Rs.48,12,920 preferred Ext.P2 appeal and Ext.P3 stay application. During the interregnum petitioner is confronted with notices under Section 226(3) of the Income Tax Act, 1961 issued by the 1st respondent addressed to the 3rd, 4th and 5th respondents colly. Learned Counsel for the petitioner submits that the action of the 1 st respondent is illegal and arbitrary, since the appeal and stay petition preferred against Ext.P1 assessment order is still pending. Learned Standing Counsel appearing on behalf of the Income tax submitted that the appellate authority would consider the request of the petitioner on the basis of the time frame to be fixed by this Court. Having heard learned Counsel for the petitioner and the learned Standing Counsel for the Income Tax Department, this writ petition is disposed with a direction to the 2 nd WP(C). No.6278 OF 2020(H) 3 respondent to consider the application for stay regarding the demand raised, in view of the garnishee orders issued by the 1 st respondent addressed to the 3 rd,4th, and 5th respondents, within 15 days from the date of receipt of the copy of this judgment. Petitioner shall also appear before the 2 nd respondent on 6.3.2020 and the 15 days period will be construed thereafter.