2020 (7) TMI 131

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....ran Nambiar And Mr. Justice Shaji P. Chaly For the Petitioner : Adv. Sri. V. V. Asokan (Sr.) Adv., Sri. V. V. Nandagopal Nambiar For the Respondents : Sri. Christopher Abraham, SC, Income Tax Department JUDGMENT A.K. JAYASANKARAN NAMBIAR, J. Against an order of assessment under the Income Tax Act, the petitioner preferred an appeal before the First Appellate Authority, the 2nd respondent here....

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....y pending disposal of the appeal, the same was not considered by the 2nd respondent, and instead, the 1st respondent dismissed the said application in the light of the earlier order passed by him. The petitioner would submit that the 2nd respondent Appellate Authority has since heard the appeal on 5.3.2020, and orders are awaited in the appeal. In the meanwhile, however, the respondents initiated ....

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....learned counsel for the petitioner and also Sri.Christopher Abraham, the learned Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case, as also the submissions made across the bar, we find that inasmuch as the respondents have already recovered an amount of Rs. 1,51,00357/- from the petitioner through garnishee proceedings, and the appeal preferred....