C.K.JACOB V. THE INCOME TAX OFFICER

WP(C)/15605/2020

AI Insights

The case involves C.K. Jacob, the petitioner, who challenged the initiation of recovery steps by the income tax authorities before his stay petition was considered. The petitioner had filed an appeal and a stay petition against an assessment order (Ext.P1) issued by the Income Tax Officer (1st respondent). Despite the pending stay petition, recovery notices (Ext.P4) were issued. The court heard arguments from both sides and decided to halt the recovery process until the stay petition was addressed.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753335 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-07-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; THUSHARA JAMES; JAICE JACOB; P ANTONY
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Assessment Order; Income Tax; Recovery Steps; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 30TH DAY OF JULY 2020/8TH SRAVANA, 1942 W.P(C).No.15605 OF 2020 PETITIONER: C.K.JACOB AGED 73 YEARS CHOWALLUR HOUSE, THAIKKAD P.O., THRISSUR – 680 103. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INCOME TAX OFFICER WARD 1 & TPS, INCOME TAX OFFICE, WEST NADA, GURUVAYUR, THRISSUR – 680 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) THRISSUR – 686 021. 3 THE MANAGER FEDERAL BANK LTD., CHOWALLURPADY, THRISSUR – 680 104. 4 THE EXECUTIVE ENGINEER PWD ROADS DIVISION, THRISSUR – 680 020 5 THE ASSISTANT ENGINEER LSGD SECTION, ELAVALLY GRAMA PANCHAYATH, CHITTATTUKARA, THRISSUR – 680 511. 6 THE TREASURY OFFICER, SUB – TREASURY, TREASURY SAVINGS BANK, CHAVAKKAD, THRISSUR – 680 506. 7 THE MANAGER STATE BANK OF INDIA, CHAVAKKAD BRANCH, THRISSUR – 680 506 BY SRI.JOSE JOSEPH, SC BY SMT.THUSHARA JAMES, GOV. PLEADER BY SRI.JAICE JACOB, SC BY SRI.P.PAULOCHAN ANTONY, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.15605/2020 :: 2 :: J U D G M E N T 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 before considering the stay petition, recovery steps were initiated by the respondents as per Ext.P4 series of notice for recovery of the amounts confirmed against the petitioner by Ext.P1 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Standing Counsel 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. W.P.(C).NO.15605/2020 :: 3 :: 2. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order including further steps pursuant to Ext.P4 series of notices shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and the orders communicated to the petitioner. 3. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE Sd W.P.(C).NO.15605/2020 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXT.P2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3: COPY OF STAY PETITION MOVED BEFORE THE 2ND RESPONDENT. EXT.P4: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT. EXT.P4(A): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 4TH RESPONDENT. EXT.P4(B): COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 5TH RESPONDENT. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P .S. TO JUDGE "