COURT OF KERALA AT ERNAKULAM PRESENT: THE…
Stay on recovery ordered pursuant to re-assessment order; 1st respondent directed to consider stay application within one month.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
FRIDAY, THE 28TH DAY OF OCTOBER 2016/6TH KARTHIKA, 1938
WP(C).No. 34659 of 2016 (F)
PETITIONER(S):
MRS. LAILA MATHEW, W/O.MATHEW K.CHERIAN, AGED 58 YEARS, KOSAMATTAM HOUSE, MANGANAM P.O., KOTTAYAM - 686 018.
BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SRI.ABRAHAM VARGHESE THARAKAN
RESPONDENT(S):
1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM - 686 001.
2. THE COMMISSIONER OF INCOME TAX (APPELS), III/IV 28/243, "POORNIMA", NEAR MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI - 682 036.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
msv/
WP(C).No. 34659 of 2016 (F)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS
NIL
//TRUE COPY//
P.S.TO JUDGE
Msv/
**A.M.SHAFFIQUE, J * * * * * * * * * * * *** W.P.C.No.34659 of 2016
Dated this the 28th day of October 2016
J U D G M E N T
Petitioner has filed Ext.P2 appeal before the 2nd respondent as well as Ext.P3 application for stay before the 1st respondent. It is submitted that during the pendency of the appeal steps are being taken by the respondent authorities for recovering the amount demanded pursuant to Ext.P1 re-assessment order.
Accordingly, this writ petition is disposed of as under: i) The 1st respondent shall consider Ext.P3 stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of this judgment.
W.P.C.No.34659/2016
2
ii) In the meantime, the demand made pursuant to Ext.P1
re-assessment order shall be kept in abeyance.
(sd/-)
(A.M.SHAFFIQUE, JUDGE)
jsr
1 issue framed by the court
Whether recovery can be kept in abeyance during the pendency of an appeal before the competent authority.
Mrs. Laila Mathew
The Deputy Commissioner of Income Tax, Central Circle, Kottayam
The Commissioner of Income Tax (Appeals)
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
