IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH MARCH 2009 / 25TH PHALGUNA 1930 WP(C).No. 8336 of 2009(J) ------------------------- PETITIONER(S): --------------- A1-GAYATHRI TRADING COMPANY PVT LTD 363-A, GAYATHRI HOUSE CHERIYANAD, CHENGANNUR REP. BY ITS EXECUTIVE DIRECTOR MR.P.NANDAKUMAR BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, THIRUVALLA 2. COMMISSIONER OF INCOME TAX (APPEALS)-1 THIRUVANANTHAPURAM 3. COMMISSIONER OF INCOME TAX KOTTAYAM BY SRI.JOSEPH JOSE, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.3.09 , THE COURT ON 16/03/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 8336 OF 2009 J ```````````````````````````````````````````````````` Dated this the 16th day of March, 2009 J U D G M E N T Petitioner has filed Ext.P3 statutory appeal. Ext.P4 is a notice by which the case stands posted to 19.3.2009. The petitioner approached the Commissioner of Income Tax, Kottayam, the 3rd respondent, by filing Ext.P5 stay petition and now the petitioner complains that he is orally informed that his bank account may be frozen. 2. Heard learned counsel for the petitioner and learned standing counsel Sri.Jose Joseph. Learned standing counsel points out that Ext.P5 is not maintainable before the Commissioner of Income Tax and it is for the petitioner to approach either the appellate authority or the assessing officer with an application seeking stay. The petitioner has done neither. 3. Having regard to the circumstances, writ petition is disposed of as follows. Taking note of the posting date given in Ext.P4, it is ordered that if the petitioner moves for stay before the appellate authority, WPC.8336/09 : 2 : namely the 2nd respondent, before 19.3.2009, orders will be passed on the same within a week of 19.3.2009. I, however, make it very clear that this direction would not mean that it is not open to the 2nd respondent to consider the appeal itself. Till a decision is taken on the application for stay, recovery steps will be kept in abeyance. Sd/- (K.M.JOSEPH, JUDGE) aks