IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 22016 of 2011(B) ----------------------- PETITIONER : -------------------- SHRI. C.P. RAVEENDRANATHAN NAIR, JYO VIHAR, BURMA ROAD, KUMARAPURAM, TRIVANDRUM BY ADVS. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.C.K.SHERIN SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.VANDANA MENON RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, 'DEVI KRIPA', PALLIMUKKU PETTAH P.O., TRIVANDRUM-695024 2. THE COMMISSIONER OF INCOME TAX (APPEALS), 'AAYAKAR BHAVAN', KAUDIAR, TRIVANDRUM-695003. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 22016 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 31.12.2009 OF THE ASSISTANT DIRECTOR OF INCOME TAX (INV.), TRIVANDRUM. EXT.P2 : COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED NIL. EXT.P3 : COPY OF THE ORDER DATED 4.3.2010 PASSED BY THE FIRST RESPONDENT. EXT.P4 : COPY OF THE LETTER NO. AEKPP3215Q-CC-2/TVM/2010-11 FROM THE FIRST RESPONDENT DATED 12.7.2011. EXT.P5 : COPY OF THE LETTER NO. AEKPP3215Q-CC-2/TVM/2011-12 FROM THE FIRST RESPONDENT DATED 1.8.2011. EXT.P6 : COPY OF THE LETTER DATED 9.8.2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22016 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of August, 2011. J U D G M E N T The petitioner has filed an appeal before the 2nd respondent-Commissioner of Income-tax (Appeals) against the assessment orders issued by the 1st respondent. The petitioner seeks a stay of recovery pending disposal of the appeal on the ground that the appeal is posted to 24.8.2011 for hearing. The standing counsel for the Income-tax Department stoutly opposes the same on the ground that the petitioner has not even filed a stay petition before the appellate authority. He further submits that the petitioner approached the assessing authority to treat the petitioner as not in default, in which a conditional order has been passed, which has not been fully complied with. 2. I have considered the rival contentions in detail. Insofar as the petitioner has not even sought a stay before the appellate authority and the petitioner has not complied with the conditions imposed by the assessing authority to treat the petitioner as not in default, I am not inclined to exercise my discretionary jurisdiction in favour of the petitioner. Accordingly, the writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/