Fathima v. The Assistant Commissioner of Income-tax Circle-1, Aluva / The Commissioner of Income-tax (Appeals), Kochi
[Citation -2020-LL-0604-11]

Citation 2020-LL-0604-11
Appellant Name Fathima
Respondent Name The Assistant Commissioner of Income-tax Circle-1, Aluva / The Commissioner of Income-tax (Appeals), Kochi
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 04/06/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags application for stay • stay of recovery
Bot Summary: 690 OF 2020 2 JUDGMENT T.R.Ravi, J. Against Ext.P1 assessment order issued by the 1 st respondent, for the year 2017-18, the appellant has preferred Ext.P2 appeal before the 2nd respondent. The appellant has also filed Ext.P3 application before the 2nd respondent praying for stay of the recovery steps initiated as per Ext.P4, pending disposal of the appeal. The appellant approached this Court praying that the 2nd respondent may be directed to take a decision on Ext.P2 appeal and Ext.P3 stay petition. The writ petition has been disposed of by the learned Single Judge directing the 1st respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal within 15 days from the date of receipt of a copy of the judgment. The appeal has been filed by the appellant challenging the judgment of the learned Single Judge to the limited extent that the learned Judge has not granted stay of the recovery steps pending consideration of the application for stay as directed in the judgment. Heard the learned Counsel for the appellant and Adv.Sri.Christopher Abraham, learned Standing Counsel for the respondents. The writ appeal is allowed directing the 2 nd respondent to dispose of Ext.P3 application for stay, after hearing the appellant, within 15 days from the date of receipt of a copy of this judgment.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942 WA.No.690 OF 2020 AGAINST JUDGMENT IN WP(C) 6966/2020(U) OF HIGH COURT OF KERALA APPELLANT/PETITIONER: FATHIMA MUNDETH HOUSE, KALADY, ERNAKULAM - 683 574. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, ALUVA - 683 101. 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, ERNAKULAM, KOCHI - 682 036. SRI.CHRISTOPHER ABRAHAM, SC, INCOME TAX THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WA.No.690 OF 2020 2 JUDGMENT T.R.Ravi, J. Against Ext.P1 assessment order issued by 1 st respondent, for year 2017-18, appellant has preferred Ext.P2 appeal before 2nd respondent. appellant has also filed Ext.P3 application before 2nd respondent praying for stay of recovery steps initiated as per Ext.P4, pending disposal of appeal. appellant approached this Court praying that 2nd respondent may be directed to take decision on Ext.P2 appeal and Ext.P3 stay petition. It was further prayed that recovery steps may be stayed in meanwhile. 2. writ petition has been disposed of by learned Single Judge directing 1st respondent to take decision on Ext.P3 application for stay filed along with Ext.P2 appeal within 15 days from date of receipt of copy of judgment. 3. appeal has been filed by appellant challenging judgment of learned Single Judge to limited extent that learned Judge has not granted stay of recovery steps pending consideration of application for stay as directed in judgment. WA.No.690 OF 2020 3 4. Heard learned Counsel for appellant and Adv.Sri.Christopher Abraham, learned Standing Counsel for respondents. We are inclined to grant limited relief prayed for by appellant. writ appeal is allowed directing 2 nd respondent to dispose of Ext.P3 application for stay, after hearing appellant, within 15 days from date of receipt of copy of this judgment. Recovery proceedings initiated as per Ext.P4 will be kept in abeyance till disposal of Ext.P3 application. Sd/- K.VINOD CHANDRAN JUDGE Sd/- T.R.RAVI JUDGE Pn 04/06 Fathima v. Assistant Commissioner of Income-tax Circle-1, Aluva / Commissioner of Income-tax (Appeals), Kochi
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