Varkey Cherian v. The Income-tax Officer, Ward-3, Aluva / The Commissioner of Income-tax (Appeals)-II, Cochin
[Citation -2020-LL-0723-4]

Citation 2020-LL-0723-4
Appellant Name Varkey Cherian
Respondent Name The Income-tax Officer, Ward-3, Aluva / The Commissioner of Income-tax (Appeals)-II, Cochin
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 23/07/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags demand notice • stay petition
Bot Summary: NO.8962/2020 :: 2 :: JUDGMENT Against Ext.P1 assessment order under the Income Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. Ext.P4 is the demand notice issued to the petitioner. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the W.P.(C). The 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within a period of four months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 23RD DAY OF JULY 2020/1ST SRAVANA, 1942 W.P(C).No.8962 OF 2020(U) PETITIONER: MR. VARKEY CHERIAN, AGED 43 YEARS AMC X/335, MANJOORAN HOUSE, ASAN LANE, ALUVA-683101, ERNAKULAM. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD-3, KAP COMMERCIAL COMPLEX, R.S.ROAD, ALUVA-683101. 2 COMMISSIONER OF INCOME TAX (APPEALS)II, POORNIMA BUILDING, NEAR MANORAMA JUNCTION, COCHIN-682036. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).NO.8962/2020 :: 2 :: JUDGMENT Against Ext.P1 assessment order under Income Tax Act, petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before 2nd respondent. Ext.P4 is demand notice issued to petitioner. It is case of petitioner that even prior to considering stay petition, recovery steps are taken by respondents against petitioner for recovery of amounts confirmed by Ext.P1 assessment order. 2. I have heard learned counsel appearing for petitioner and also learned Standing counsel appearing for respondents. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with W.P.(C).NO.8962/2020 :: 3 :: following directions: 1. 2nd respondent shall consider and pass reasoned orders on Ext.P3 stay petition within period of four months from date of receipt of copy of this judgment, after hearing petitioner. 2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by 2nd respondent as directed above and communicated to petitioner. 3. petitioner shall produce copy of writ petition together with copy of this judgment, before 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE Sd W.P.(C).NO.8962/2020 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2019 PASSED BY 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 14/01/2020 FOR AY-2017-18 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 09/01/2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY 2017-18. EXHIBIT P4 TRUE COPY OF RECOVERY NOTICE ISSUED BY 1ST RESPONDENT FOR AY 2017-18. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE Varkey Cherian v. Income-tax Officer, Ward-3, Aluva / Commissioner of Income-tax (Appeals)-II, Cochin
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