Kerala High Court
Sri.Abraham P.A vs The Tax Recovery Officer
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
THURSDAY, THE 6TH DAY OF SEPTEMBER 2012/15TH BHADRA 1934
WP(C).No. 20700 of 2012 (J)
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PETITIONER(S):
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SRI.ABRAHAM P.A
S/O P.ABRAHAM ITTUY, PADINJAREKKARA HOUSE,
UNION CLUB ROAD, KOTTYAM 686001.
BY ADV. SRI.E.P.GOVINDAN
RESPONDENT(S):
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1. THE TAX RECOVERY OFFICER,
INCOME TAX DEPARTMENT, KOTTAYAM 686001.
2. THE INCOME TAX OFFICER,
WARD 1, KOTTAYAM 686001.
3. THE COMMISSIONER OF INCOME TAX (APPEALS),
KOCHI 682018.
BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.20700/12
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1: TRUE COPY OF THE RECOVERY NOTICE DT 7.8.12 ISSUED
BY THE FIRST RESPONDENT FOR THE YEARS 2009-10.
EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER DT 21.11.11
ISSUED BY THE FIRST RESPONDENT FOR THE YEARS 2009-10.
EXT.P3: TRUE COPY OF THE APPEAL MEMORANDUM DATED 26.12.11
FILED BEFORE THE THIRD RESPONDENT FOR THE YEARS 2009-10.
EXT.P4: TRUE COPY OF THE STAY PETITION DT 22.8.12 FILED
BEFORE THE FIRST RESPONDENT.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J.
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W.P.(C) NO. 20700 OF 2012
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Dated this the 6th day of September, 2012
J U D G M E N T
Ext.P2 is an order of assessment issued against the petitioner for the assessment year 2009-10. Against this order, petitioner has filed Ext.P3 appeal which is pending before the 3rd respondent. However, the petitioner did not seek any order of stay nor has he succeeded in getting any such order. While so, he has been issued Ext.P1 recovery notice for realising the balance tax due under Ext.P2 assessment order. It is in these circumstances, after filing Ext.P4 application before the 1st respondent, the petitioner has filed this writ petition.
2. Counsel for the petitioner submits that out of the total liability due under Ext.P2, he has already remitted `1,00,000. It is submitted that pending consideration of the appeal, the recovery proceedings evidenced by Ext.P1 should be ordered to be kept in abeyance. Admittedly, the appeal filed by the petitioner is pending and that appeal has to be disposed of. From the submissions made at the bar, it is also seen that a part of the liability under Ext.P2 has already been discharged. WPC.No.20700/12 :2 :
Taking note of all these, I dispose of this writ petition itself directing that the 3rd respondent will dispose of Ext.P3 appeal as expeditiously as possible at any rate within 6 months. It is directed that, in the meanwhile, further proceedings pursuant to Ext.P1 for recovery of the balance tax due will stand stayed subject to the petitioner remitting `50,000 within three weeks from today.
ANTONY DOMINIC, JUDGE Rp