Life Foundation v. The Assistant Commissioner of Income-tax, Circle 1, Aluva/The Commissioner of Income-tax (Appeals), Ernakulam
|The Assistant Commissioner of Income-tax, Circle 1, Aluva/The Commissioner of Income-tax (Appeals), Ernakulam
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|application for stay • coercive steps • stay petition • interim stay
|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.