Durga Distributors vs The Assistant Commissioner Of ...
2022 Latest Caselaw 4969 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 4TH DAY OF MAY 2022 / 14TH VAISAKHA, 1944
                       WP(C) NO. 15130 OF 2022
PETITIONER:

          M/S.DURGA DISTRIBUTORS,
          XXVII/225-10, KOICKAL BUILDINGS, MUTHOOR,
          THIRUVALLA-689 107, PATHANAMTHITTA DISTRICT,
          REPRESENTED BY ITS MANAGING PARTNER, ANIL KUMAR P.

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON



RESPONDENTS:

    1     THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CIRCLE CENTRAL, KOTTAYAM-686 001.

    2     COMMISSIONER OF INCOME TAX (APPEALS),
          PANAMPALLY NAGAR, ERNAKULAM, KOCHI-682 036.

          ADV.JOSE JOSEPH

          SMT.JASMIN M.M, GOVERNMENT PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15130 OF 2022

                                 2




                           JUDGMENT

The petitioner suffered Exts.P1 to P3 assessment orders

under the provisions of the Income Tax Act. The petitioner has

preferred Exts.P4 to P6 appeals before the 2nd respondent

challenging the same. Along with Exts.P4 to P6, the petitioner

has also filed Exts.P7 to P9 stay applications, which are pending

consideration before the 2nd respondent. The petitioner has

approached this Court apprehending that before the stay

applications are considered and orders passed thereon, recovery

steps shall be initiated on the basis of the demands in Exts.P1 to

P3.

2. Having heard the learned counsel for the petitioner

and the learned Standing Counsel for the respondents, I am of

the view that this writ petition can be ordered directing the 2 nd

respondent or the competent authority to consider Exts.P7 to P9

stay applications, after affording an opportunity of hearing to the

petitioner, within a period of one month from the date of receipt

of a copy of this judgment. Till such time as orders are passed WP(C) NO. 15130 OF 2022

on Exts.P7 to P9 stay applications, no steps shall be taken to

recover the amounts due under Exts.P1 to P3.

This writ petition stands disposed of as above.

Sd/-

GOPINATH P.

JUDGE

DK WP(C) NO. 15130 OF 2022

APPENDIX OF WP(C) 15130/2022

PETITIONER EXHIBITS

Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31.3.2022.

Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31.3.2022.

Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 31.3.2022.

Exhibit P4 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2015-16 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.

Exhibit P5 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.

Exhibit P6 COPY OF THE APPEAL FILED BY THE PETITIONER FOR THE YEAR 2017-18 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.

Exhibit P7 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.

Exhibit P8 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2016-17 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.

Exhibit P9 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2017-18 BEFORE THE 2ND RESPONDENT DATED 21.4.2022.