AJU JOHN ZACHARIAH, vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,

JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: (i) Issue a writ of mandamus or any other appropriate writ, direction or order commanding the respondents to not enforce the demands under Exts.P1 assessment order in any manner and (ii) Issue a writ of mandamus or any other appropriate writ, direction or order commanding the 2nd and 3rd respondents to pass orders on Ext.P3 statutory appeal and Ext.P5 petition for stay of operation of the impugned orders after affording reasonable opportunity to the petitioner to present their case, at the earliest. (iii) to grant such other reliefs as this Hon'ble Court may deem fit, necessary, proper and just in the peculiar facts and circumstances of the case and (iv) to allow this Writ petition (Civil) with costs to the petitioner.”

WP(C).No.3132 OF 2020(N) 3 appeal at the earliest and that until the final decision is rendered by the appellate authority in the statutory appeal, coercive steps for recovery and collection of the impugned tax shall be kept in abeyance in the light of the dictum laid down by the Full Bench of this Court in Mavilayi Service Co-operative Service Bank Ltd., v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. The Division Bench in the abovesaid judgment dated 1.7.2019 in W.A.No. 1529/2019 has also dealt with the reasons for taking such a view for making such an interim arrangement pending disposal of the main appeal by the statutory appellate authority concerned. The said decision of the Division Bench of this Court in W.A.No. 1529/2019 has been followed by this Court in a series of other cases as in the judgment dated 10.1.2020 in W.P.(C).No.523/2020. Accordingly, following the line of directions and orders already passed by the Division Bench of this Court in the judgment dated 1.7.2019 in W.A.No. 1529/2019 as well as various other judgments rendered by this Court, following the said directions and orders of the Division Bench in the matter of the interim arrangement till the disposal of the main statutory appeal, etc., following orders and directions are issued: It is ordered that the 2nd appellate authority shall ensure final disposal of Ext.P3 appeal after affording reasonable opportunity of being heard to the petitioner without much delay and within a reasonable time limit that may be fixed appropriately by the said appellate

WP(C).No.3132 OF 2020(N) 4 authority. However, in the interest of justice it is ordered that until final orders are passed disposing of Ext.P3-appeal, all coercive steps for the enforcement of the assessment order impugned in the abovesaid appeal shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of.

ALEXANDER THOMAS, JUDGE SKS

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