IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 18TH AUGUST 2008 / 27TH SRAVANA 1930 WP(C).No. 24405 of 2008(E) ---------------------------------------------- PETITIONER: ------------------ DR.R.P.PATEL, HAHNEMAN HOUSE, COLLEGE ROAD, KOTTAYAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, KOTTAYAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS-IV), COCHIN. BY SHRI GEORGE K. GEORGE, SC, IT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24405 OF 2008 E -------------------------------------- Dated this the 18th August, 2008 JUDGMENT Petitioner has approached this Court seeking a direction to the second respondent to pass orders on Exts.P9 to P16 Appeals which have already been heard by the second respondent. A further direction is sought to restrain the first respondent from initiating any coercive proceedings for recovery of penalty imposed vide Exts.P1 to P8 till the disposal of Exts.P9 to P16 Appeals or till the disposal of Ext.P23 stay application. There is also a prayer to quash Exts.P27 and P28 Notices which have been issued during the pendency of the Writ Petition. 2. Exts. P9 to P16 are statutory Appeals filed by the petitioner. Pending the same, coercive steps have been taken and Exts.P27 and P28 are the Notices issued under Section 226 (3) of the Income Tax Act. Learned standing counsel submits that in all likelihood, the Appeals will be disposed of. The Writ Petition is disposed of as follows: WPC. 24405/08 E 2 There will be a direction to the second respondent to take a decision on Ext.P23 stay petition within a period of one month from the date of receipt of a copy of this Judgment. Till the disposal of Ext.p23, recovery proceedings initiated pursuant to Exts.P27 and P28 shall be kept in abeyance. But, at the same time, I make it clear that it should not be understood as meaning that I have stayed the attachment pursuant to Exts.P27 and P28 which will continue till the matter is disposed of. Needless to say, recovery proceedings pursuant to Exts.P27 and P28 will be subject to the final result of the Appeals. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge