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.6412 OF 2020(B) PETITIONER: REMEY KESAVAN DHARMARAJAN ASARI AGED 38 YEARS, REVATHI HOUSE, MULAVOORKONAM, VAVARAMBALAM, POTHENCODE, TRIVANDRUM-695 584 BY ADV. SRI.S.ARUN RAJ RESPONDENTS: 1 INCOME TAX OFFICER WARD-1(2), FIRST FLOOR, AAYAKAR BHAWAN, 1ST FLOOR, KAWDIAR P.O, THIRUVANNATHAPURAM-695 003 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KAWDIAR P.O, TRIVANDRUM-695 003 BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6412 OF 2020(B) 2 JUDGMENT grievance of petitioner in instant case is that eventhough he preferred Ext.P2 appeal and Ext.P3 stay application against Ext.P1 assessment order dated 30.12.2019 raising demand of Rs.47,58,218/-, during interregnum, confronted with notices under Section 220(6) of Income Tax Act, 1961 issued by 1 st respondent. 2. Learned Counsel for petitioner submits that action of 1st respondent is illegal and arbitrary, since appeal and stay petition preferred against Ext.P1 assessment order is still pending. 3. 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. 4. Having heard learned Counsel for petitioner and learned Standing Counsel for Income Tax Department, this writ petition is disposed with direction WP(C).No.6412 OF 2020(B) 3 to 2nd respondent to consider application for stay regarding demand raised, in view of garnishee orders issued by 1st respondent, within 15 days from date of receipt of copy of this judgment. Petitioner shall also appear before 1st respondent on 10.3.2020 and 15 days period will be construed thereafter. Till such time, implementation of Ext.P4 garnishee notices issued 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 Skk//03032020 WP(C).No.6412 OF 2020(B) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 30-12-2019 PASSED UNDER SECTION 143(3) OF ACT BY 1ST RESPONDENT FOR AY 2017-18 ALONG WITH DEMAND NOTICE EXHIBIT P2 TRUE COPY OF APPEAL MEMORANDUM ALONG WITH GROUNDS OF APPEAL FILED BEFORE 2ND RESPONDENT FOR AY 2017-18 EXHIBIT P3 TRUE COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY 2017-18 EXHIBIT P4 TRUE COPY OF LETTER DATED 7-2-2020 ISSUED BY 1ST RESPONDENT TO PETITIONER. RESPONDENTS' EXHIBITS: NIL Remey Kesavan Dharmarajan Asari v. Income-tax Officer, Ward-1(2), Thiruvannathapuram/Commissioner of Income-tax (Appeals), Trivandrum