High Court of KeralaWP(C)/36299/2015disposed of

Shri Rajeev Kumar Sukumaran v. The Income Tax Officer

2015-12-01Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF DECEMBER 2015/10TH AGRAHAYANA, 1937 WP(C).No. 36299 of 2015 (J) ---------------------------- PETITIONER:

---------------------- SHRI.RAJEEV KUMAR SUKUMARAN, S/O.SUKUMARAN, AGED 42 YEARS, SCIENTIST, BIO-TECHNOLOGY DEPARTMENT, CSIR, INDUSTRIAL ESTATE.P.O, THIRUVANANTHAPURAM.

BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADV.SRI.V.P.NARAYANAN RESPONDENTS:

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1. THE INCOME TAX OFFICER, WARD-2(3), THIRUVANANTHAPURAM-695 005.

2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. R1 & R2 BY ADV.SRI.KMV.PANDALAI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 36299 of 2015 (J) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 THE COPY OF THE ASSESSMENT ORDER DATED 30.9.2011 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 7/11/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT P2(A) TRUE COPY OF THE STAY PETITION DATED 3.11.2015 FILED BY THE THE PETITIONER BEFORE THE 2ND RESPONDENT P3 TRUE COPY OF THE APPLICATION DATED 20.10.2015 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 36299 of 2015 ===================================================== Dated this the 1st day of December, 2015

JUDGMENT

Against Ext.P1 order of assessment under the Income Tax Act, the petitioner preferred Ext.P2 appeal and Ext.P2(a) stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him for recovery of the amount confirmed by Ext.P1 order. 2.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P2(a) stay petition preferred by the petitioner before him, within a period of three 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 order, shall be kept in abeyance, till such time as the 2nd respondent passes orders as directed and communicates the same

-2W.P.(C). No. 36299 of 2015 to the petitioner. The petitioner shall produce a copy of this writ petition together with a copy of this judgment, before the 2nd respondent for further action.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /1.12.15