High CourtsSingle Bench(2022) 05 KL CK 0016

M/s.Durga Distributors vs Assistant Commissioner Of Income Tax, Circle Central, Kottayam 686 001

High Court Of Kerala · Decided on 4 May 2022

HON’BLE JUDGES
Gopinath P., J
RESULT
Disposed Of
CASE NUMBER
Writ Pettion (C) No. 15130 Of 2022

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Judgment

4 paragraphs · 196 words

Gopinath P., J

1.

The petitioner suffered Exts.P1 to P3 assessment orders under the provisions of the Income Tax Act. The petitioner has preferred Exts.P4 to P6 appeals before the 2nd respondent challenging the same. Along with Exts.P4 to P6, the petitioner has also filed Exts.P7 to P9 stay applications, which are pending consideration before the 2nd respondent. The petitioner has approached this Court apprehending that before the stay applications are considered and orders passed thereon, recovery steps shall be initiated on the basis of the demands in Exts.P1 to P3.

2.

Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, I am of the view that this writ petition can be ordered directing the 2nd respondent or the competent authority to consider Exts.P7 to P9 stay applications, after affording an opportunity of hearing to the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Till such time as orders are passed on Exts.P7 to P9 stay applications, no steps shall be taken to recover the amounts due under Exts.P1 to P3.

This writ petition stands disposed of as above.