By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 7 DAY OF APRIL 2022 / 17TH CHAITHRA, 1944 WP(C) NO. 12859 OF 2022 PETITIONER: M/S.UNIBIKES,CHOLAKKAL TOWER, KIZHAKKETHALA DOWN HILL, MALAPPURAM-676519, REPRESENTED BY ITS MANAGING PARTNER, KUNHAHAMEDKUTTY K.M. BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 1 & TPS, TIRUR-676 101, MALAPPURAM DISTRICT.WARD 1 & TPS, TIRUR-676 101, MALAPPURAM DISTRICT. 2THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE,DELHI-100 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.12859 of 2022 ---------------------------------------- Dated this the 7[th] day of April, 2022 JUDGMENT Aggrieved by Ext.P6 order of assessment dated 27-03-2022 issued under Section 157A of the Income Tax Act, 1961, for theassessment year 2017-2018, petitioner has preferred Ext.P10rectification application before the 2[nd] respondent. 2. The grievance of the petitioner is that, though the rectificationapplication has been pending consideration for almost one year,respondents have now initiated recovery proceedings against thepetitioner.application has been pending consideration for almost one year,respondents have now initiated recovery proceedings against thepetitioner. 3. Having regard to the contentions raised by Sri.Harisankar.VMenon, the learned counsel for the petitioner as well asMenon, the learned counsel for the petitioner as well as Sri.Christopher Abraham, the learned Standing counsel forIncome Tax, I am of the view that this writ petition itself can bedisposed of directing an expeditious consideration of therectification application. 4. Accordingly, there will be a direction to the competent amongst the respondents to consider and pass appropriate orders on Ext.P10 rectification application, as expeditiously as possible, at any rate,within a period of three months from the date of receipt of a copy ofthis judgment. 5. Till then, all further proceedings pursuant to Ext.P6 including those initiated against the petitioner by Ext.P11, shall be kept inabeyance. The writ petition is disposed of. Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 12859/2022 PETITIONER'S EXHIBITS : RESPONDENTS EXHIBITS : NIL