Santhosh Kumar N. v. Income-tax Officer Ward-3, Kollam / Commissioner of Income-tax (Appeals), Trivandrum
[Citation -2020-LL-0723-5]

Citation 2020-LL-0723-5
Appellant Name Santhosh Kumar N.
Respondent Name Income-tax Officer Ward-3, Kollam / Commissioner of Income-tax (Appeals), Trivandrum
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 stay petition
Bot Summary: No.14900 OF 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. 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. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 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 following directions: 1. 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 WP(C).No.14900 OF 2020 PETITIONER/S: SANTHOSH KUMAR N. AGED 55 YEARS PALLIVADAKETHIL HOUSE, ADOOR P.O., ENATHU - 691 526. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER WARD-3, AAYAKAR BHAWAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM - 691 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KAWDIAR P.O., TRIVANDRUM - 695003. OTHER PRESENT: SC : CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.14900 OF 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. 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 Government Pleader appearing for respondents. On consideration of facts and circumstances of case as also submissions made across Bar, I dispose writ petition with 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. WP(C).No.14900 OF 2020 3 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 SJ WP(C).No.14900 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2019 PASSED UNDER SECTION 144 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. Santhosh Kumar N. v. Income-tax Officer Ward-3, Kollam / Commissioner of Income-tax (Appeals), Trivandrum
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