IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH APRIL 2011 / 16TH CHAITHRA 1933 WP(C).No. 11126 of 2011(M) -------------------------- PETITIONER(S): --------------- P.K. NAHAS, M/S.V.H. AGENCIES, CALICUT ROAD, PERINTHALMANNA, MALAPPURAM DISTRICT. BY ADV. SRI.A.N.RAJAN BABU SMT.K.SUNITHA VINOD RESPONDENT(S): --------------- 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, INCOME TAX DEPARTMENT, MINISTRIY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI. 2. COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KANNUR ROAD, CALICUT. 3. THE INCOME TAX OFFICER, WARD NO.II, TIRUR. SRI.JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.11126 of 2011-M ---------------------------------------- Dated this the 6th day of April, 2011. J U D G M E N T Aggrieved by Ext.P3 order of assessment and Ext.P4 consequential demand, the petitioner had preferred statutory appeal before the 2nd respondent as evidenced from Ext.P5. Along with the appeal the petitioner had filed Ext.P6 application seeking stay of recovery of the amounts. It is submitted that the appeal as well as the accompanying application for stay are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the matter before the statutory authority, recovery steps are now being pursued. Hence the petitioner seeks interference of this Court. 2. Since the statutory appellate authority is in seizin of the matter, I am not proposing to enter upon any findings on the merits of the contentions. Interest of justice will be served if a direction is issued to that authority to have an expeditious disposal of the matter. W.P(C) No.11126 of 2011-M 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P6 stay petition filed along with the appeal, after affording an opportunity of hearing 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, recovery of amounts covered under Exts.P3 and P4 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM JUDGE ab