2014 (3) TMI 578

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....ing revenue recovery action was going to be initiated by the respondents against the petitioner for the recovery of tax arrears for the assessment year 2008-2009, the petitioner has come up before this Court. 2. The petitioner is doing the business of mobile phones and its accessories under the name and style of M/s New Gulf Mobile Super Bazar at GCDA Complex, Kochi. According to the petitioner, ....

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....-2010 and therefore, he could not appear before the second respondent at the time when he was called to appear. On account of that, it ended in not receiving notices from the second respondent. Therefore, the second respondent completed the assessment for the year 2008-2009 and passed Ext.P4 judgment/ assessment order in accordance with Section 144 of the Income Tax Act directing to remit the sale....

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....of the second respondent that as the time for filing the appeal has already been elapsed, coercive steps including revenue recovery steps are going to be initiated against the petitioner. Thus, he has come up before this Court. 7. This Court, as per interim order dated 9.3.2011, directed that the recovery of the amount covered under the assessment order shall be kept in abeyance till instructions....