IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 7TH JANUARY 2011 / 17TH POUSHA 1932 WP(C).No. 505 of 2011(K) ------------------------ PETITIONER:- ------------------ K.C.JOY,KARUVELIL HOUSE,ISWARYA LANE, THOTTAKKATTUKARA, ALUVA 683 108. BY ADV. SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENTS:- --------------------- 1. THE INCOME TAX OFFICER, WARD-2,ALUVA 683 108. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, SANJUVAN TOWERS, KOCHI-682 018. BY SC SRI.JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.505 of 2011-K. = = = = = = = = = = = = Dated this the 7th January, 2011. J U D G M E N T Against Ext.P3 order of assessment finalised with respect to the year 2008-'09, under the provisions of the Income Tax Act, 1961, the petitioner had preferred statutory appeal before the 2nd respondent as per Ext.P4. Along with the appeal the petitioner had also filed Ext.P4(a) petition seeking stay of recovery of the amounts under dispute, till the disposal of the appeal. It is stated that the 2nd respondent has not yet considered and disposed either Ext.P4 or Ext.P4(a). Grievance of the petitioner is that, in the meanwhile, coercive steps of recovery was initiated pursuant to Ext.P3 order, and the Bank Accounts of the petitioner in two different banks were freezed. Under the above circumstance, the petitioner seeks direction for an early disposal of the appeal and till then to restrain the recovery steps. 2. Considering the fact that the statutory appellate WP(C).No.505 of 2011-K. 2 authority in seizin of the matter, I am of the view that the writ petition can be disposed of directing expeditious action from the side of the authority concerned. 3. Hence, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 (a) stay petition, after affording an opportunity of being heard to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 2nd respondent as directed above, all steps initiated for recovery of the amounts due shall be kept in abeyance. Needless to say that the petitioner shall be permitted to operate the Bank Accounts till such time. 5. The petitioner will produce a copy of this judgment before the 2nd respondent for proper compliance. C.K.ABDUL REHIM, (Judge) Kvs/-