Life Foundation v. The Assistant Commissioner of Income-tax, Circle 1, Aluva/The Commissioner of Income-tax (Appeals), Ernakulam
[Citation -2020-LL-0312-24]

Citation 2020-LL-0312-24
Appellant Name Life Foundation
Respondent Name The Assistant Commissioner of Income-tax, Circle 1, Aluva/The Commissioner of Income-tax (Appeals), Ernakulam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 12/03/2020
Judgment View Judgment
Keyword Tags application for stay • coercive steps • stay petition • interim stay
Bot Summary: The respondents herein are the respondents in the writ petition. Against Ext.P1 order of assessment, the appellant filed Ext.P2 appeal accompanied with Ext.P3 stay petition before the 2nd respondent. When the appeal and the stay petition were not considered by the 2nd respondent and when coercive steps were initiated for recovery of the amount under the assessment, the appellant had approached this court. While disposing the writ petition, the learned Single W.A. No. 532/2020 -:3:- Judge directed the 2nd respondent to consider and to pass orders on Ext.P3 application for stay, after affording opportunity of hearing to the appellant, within a period of one month from the date of receipt of a copy of the judgment. The learned Single Judge has not stayed the recovery proceedings till Ext.P3 application is disposed of. Since the learned Single Judge had directed an early disposal of the stay petition by the appellate authority, it is only just and proper to direct to keep in abeyance all coercive steps for recovery of the amount, till the disposal of the stay petition. Accordingly, the above writ appeal is hereby allowed to the extent of modifying the judgment in W.P.(C) No.6840/2020 by W.A. No. 532/2020 -:4:- directing the respondents to keep in abeyance all further coercive steps of recovery till the 2 nd respondent passes appropriate orders on Ext.P3 stay petition.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WA.No.532 OF 2020 AGAINST JUDGMENT IN WP(C) 6840/2020(D) OF THIS COURT APPELLANT/PETITIONER: M/S LIFE FOUNDATION 5TH FLOOR, REVENUE TOWER, KOTHAMANGALAM, ERNAKULAM-686691, REPRESENTED BY ITS MANAGING TRUSTEE, SRI BABY.M.U. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, ALUVA-683 101. 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM, KOCHI-682 036. OTHER PRESENT: SC- SRI. CHRISTOPHER ABRAHAM THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.A. No. 532/2020 -:2:- C.K. ABDUL REHIM & T.R. RAVI, JJ. W.A. No. 532 OF 2020 Dated this 12th day of March, 2020 JUDGMENT Abdul Rehim, J. Petitioner in W.P.(C) No.6840/2020 is in appeal against judgment of Single dated 6th March, 2020. respondents herein are respondents in writ petition. 2. Against Ext.P1 order of assessment, appellant filed Ext.P2 appeal accompanied with Ext.P3 stay petition before 2nd respondent. When appeal and stay petition were not considered by 2nd respondent and when coercive steps were initiated for recovery of amount under assessment, appellant had approached this court. 3. While disposing writ petition, learned Single W.A. No. 532/2020 -:3:- Judge directed 2nd respondent to consider and to pass orders on Ext.P3 application for stay, after affording opportunity of hearing to appellant, within period of one month from date of receipt of copy of judgment. But learned Single Judge has not stayed recovery proceedings till Ext.P3 application is disposed of. It is aggrieved by non granting of interim stay pending disposal of Ext.P3 application, above writ appeal is filed. 4. Heard counsel on both sides. 5. Since learned Single Judge had directed early disposal of stay petition by appellate authority, it is only just and proper to direct to keep in abeyance all coercive steps for recovery of amount, till disposal of stay petition. Hence we are inclined to modify impugned judgment to that extent. Accordingly, above writ appeal is hereby allowed to extent of modifying judgment in W.P.(C) No.6840/2020 by W.A. No. 532/2020 -:4:- directing respondents to keep in abeyance all further coercive steps of recovery till 2 nd respondent passes appropriate orders on Ext.P3 stay petition. Sd/- C.K. ABDUL REHIM, JUDGE. Sd/- T.R. RAVI, JUDGE. Life Foundation v. Assistant Commissioner of Income-tax, Circle 1, Aluva/The Commissioner of Income-tax (Appeals), Ernakulam
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