By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WP(C).No.11368 OF 2020(U) PETITIONER/S: SHANAVAS HASSANPROPRIETOR, M/S. GOLDWOOD INDUSTRIES, PAIPRA, PEZHAKAPPILLY P.O, MUVATTUPUZHA, ERNAKULAM 686 673 BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 1,K.A.P COMMERCIAL COMPLEX, ALUVA RANGE, R.S ROAD, ALUVA 683101 2THE COMMISSIONER OF INCOME TAX (APPEALS),PANAMPILLY NAGAR, KOCHI 682 002 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 10[th] day of June 2020 Petitioner has approached this Court seeking adirection to dispose of Ext.P2 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) againstExt.P1 assessment order. 2.Heard the learned counsel for the parties. Without expressing any opinion on the merits of the matter,I dispose of the writ petition with a direction to theCommissioner of Income Tax (Appeals-2) to take a decision onExt.P2 appeal and stay application Ext.P3 in accordance withlaw, after affording an opportunity of hearing to the petitioner,within a period of 30 days from the date of receipt of a copy ofthe order. Till such time, recovery proceedings pursuant to thedemand notice shall be kept in abeyance. It is made clear thatthe interim stay is till the disposal of the interim application andnot beyond. Sd/- AMIT RAWAL,JUDGE APPENDIX PETITIONER'S/S EXHIBITS:EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18