By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 12TH DAY OF JUNE 2020 / 22ND JYAISHTA, 1942WP(C).No.11567 OF 2020(U) PETITIONER: CHEERAN JOSE SHUNSONPROPRIETOR, M/S. FOUR STAR ASSOCIATE, PERUMATTY GRAMA PANCHAYATH, PETTAMUKKU, KANNIMRI, PALAKKAD 676 305. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: BY SRI.JOSE JOSEPH, SC SRI.R.S.KALKURA, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 12th day of June 2020 The petitioner in the instant case has sought the indulgence ofthis Court for issuance of appropriate directions to respondents topermit the petitioner to operate the account held with respondentNo.3 and as well as the stay of Ext. P1 assessment order and Ext.P4notice, with a further prayer to dispose of Ext.P2 appeal and Ext.P3stay petition within a reasonable period. In support of theaforementioned prayer, it is submitted that the petitioner is anassessee under the Income Tax Act, 1961. The assessment for theyear 2016-17 was completed by the 1[st] respondent vide Ext.P1 orderdated 24.12.2019 and a demand of Rs. 65,52,503/- was ordered.Petitioner preferred an appeal and stay application vide Exts. P2 andP3. For the other assessment years, i.e., 2015-16 and 2017-18 alsosimilar orders have been passed, raising the demand and appealshave already been filed. However in the meantime, the petitionerreceived Ext.P4 demand notice raising, demand for all the threeassessment years. The predicament of the petitioner is writ large,without adjudication of the applications for stay or disposal of theappeal, demand is being raised. WP(C).No.11567 OF 2020(U) 3 2.Issue notice before admission. Adv. Navaneeth N. Nathfor Adv. Sri. Jose Joseph, learned Standing Counsel submits that theappeal and stay application has been taken by seniority but theauthority would not be averse, in case, an appropriate direction isissued to the Commissioner of Income Tax (Appeals) to decide theapplication for stay within a reasonable time. 3. Having heard learned counsel for the parties and appraisedthe paper booksand without commenting any opinion on the meritsof the matter, I dispose of the writ petition with a direction to thesecond respondent to decide Ext.P3 stay application filed in supportof Ext.P2 appeal, as expeditiously as possible, within a period of twomonths from the date of receipt of a certified copy of this judgment,after affording an opportunity of hearing to the petitioner. Till suchtime, the operation of Ext.P4 demand notice pertaining toAssessment Year 2016-17 is ordered to be kept in abeyance. It ismade clear that the interim order is only till the disposal of Ext.P3stay application and not beyond that. Sd/- AMIT RAWAL APPENDIX PETITIONER'S/S EXHIBITS: