IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH OCTOBER 2011 / 26TH ASWINA 1933 WP(C).No. 27578 of 2011(V) ---------------------------------------- PETITIONER(S): ----------------------- SHRI.ARUN THOMAS, PROPRIETOR, KANNATTU ARUN FINANCE, M.C.ROAD, BETHEL JUNCTION, CHENGANNUR. BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE ADV.SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT(S): --------------------------- 1. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRLCE-1, THIRUVALLA. 2. THE COMMISSIONER OF INCOEM TAX (APPEALS) AYAKKAR BHAVAN, KAWDIAR, THIRUVANNANTHAPURAM-PIN- 695 003. R1 & R2 BY ADV.SRI.JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.27578/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 31/12/2010 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 10/1/2011 SUBMITTED BY THE PETITIONER BEOFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 12/10/2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT U/S.220(6) OF THE INCOME TAX ACT. EXHIBIT P5 TRUE COPY OF ORDER DATED 22/9/2011 PASSED BY THE 1ST RESPONDENT REJECTING THE PETITION SUBMITTED BY THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 27578 OF 2011 ------------------------------------------------- DATED THIS THE 18th DAY OF OCTOBER, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount. 2. I have heard the learned Government Pleader also. 3. I am satisfied that before the appellate authority could consider and pass orders on Ext.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions: The 2nd respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge