IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 11894 of 2011(J) --------------------------------- PETITIONER(S): ------------------- JOSHI P. MATHEW, PANATHAMPLACKAL HOUSE, KIZHAKKAMBALAM, ERNAKULAM. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): -------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1., ERNAKULAM. 2. THE COMMISSIONER OF INCOME TAX APPEALS -(1) SANJUVAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM. 3. THE MANAGER, FEDERAL BANK, KIZHAKKAMBALAM. R1 & R2 BY GOVT.PLEADER SRI.C.K.GOVINDAN R3 BY ADV. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 11894 of 2011 --------------------------------- Dated this the 11th day of April, 2011 JUDGMENT Against the assessments completed for the years 2002-03 to 2008-09 , the petitioner had filed Exts.P8 to P14 appeals before the 2nd respondent. It is submitted that appeals were heard on 13.12.2010, as per Ext.P15 posting notice issued, and the 2nd respondent had reserved the matter for pronouncing orders. Meanwhile steps were initiated on the basis of Ext.P24 garnishee notice. Hence the petitioner seeks direction to keep in abeyance all further proceedings of recovery initiated pursuant to Ext.P24, till orders are pronounced on the appeals. 2. Considering the submission that the appeals were fully heard on 13.12.2010 and no further hearing is required, I am of the view that the writ petition can be disposed of directing the 2nd respondent to pass orders on Exts.P8 to P14 appeals and till then to restrain recovery steps. 3. Therefore the writ petition is disposed of directing the 2nd respondent to dispose of Exts.P8 to P14 appeals by pronouncing WP(C).11894/2011 2 orders thereon on the basis of the hearing conducted on 13.12.2010. 4. Till such time the appeals are disposed of, recovery of amount covered under Exts.P1 to P7, which is now initiated on the basis of Ext.P24 , shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).11894/2011 3