By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 7 DAY OF JUNE 2023 / 17TH JYAISHTA, 1945WP(C) NO. 18175 OF 2023 PETITIONER: M/S. KALYAN JEWELLERS INDIA LTD,TC/32/204/1, SITARAM MILL ROAD, PUNKUNNAM, THRISSUR -680 002, REPRESENTED BY ITS DIRECTOR, SEETHARAM T.K, PIN – 680002 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, THRISSUR, PIN – 680001CENTRAL CIRCLE, THRISSUR, PIN – 680001 2THE INCOME TAX APPELLATE TRIBUNAL THE INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, KOCHI, ERNAKULAM, PIN – 682037THE INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, KOCHI, ERNAKULAM, PIN – 682037 SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON07.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 7[th] day of June,2023 J U D G M E N T The writ petition is filed to direct the secondrespondent to consider and dispose of Ext P3 appealand Ext P4 stay petition, expeditiously and until suchtime, to stay all further proceedings pursuant to Ext P1assessment order. 2.The petitioner’s case is that, aggrieved byExt P1 assessment order, the petitioner has preferredExt P3 appeal and Ext P4 stay petition before thesecond respondent on 27.04.2023. The stay petitionhas not been considered till date. However, thepetitioner is apprehensive that the respondents mayenforce Ext P1 assessment order. Hence, the writpetition. 3.Heard; Sri. Harisankar V. Menon, the learnedcounsel appearing for the petitioner and Sri.Christopher Abraham, the learned standing counselappearing for the respondents. 4.Having considered the pleadings andmaterials on record and taking note of the fact thatExt P4 stay petition is pending consideration before thesecond respondent since 27.04.2023, I deem itappropriate to dispose of the writ petition in thefollowing manner: (i)The second respondent is directed to considerand dispose of Ext P4 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard.and dispose of Ext P4 stay petition, inaccordance with law and as expeditiously aspossible, at any rate, within a period of threemonths from the date of receipt of a certifiedcopy of this judgment, after affording thepetitioner an opportunity of being heard. (ii) Needless to mention that, if the secondrespondent proposes to pass a conditional orderof stay, he shall state reasons for the same. respondent proposes to pass a conditional orderof stay, he shall state reasons for the same. W.P.(C)No.18175/2023 -:4:- (iii) Until such time orders are passed on Ext P4stay petition, all further proceedings pursuantto Ext P1 assessment order shall standdeferred.stay petition, all further proceedings pursuantto Ext P1 assessment order shall standdeferred. Sd/- C.S.DIAS,JUDGE DST/07.06.23 //True copy//P.A.To Judge W.P.(C)No.18175/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2015-16 DTD. 12-07-2021 EXHIBIT P2COPY OF ORDER ISSUED BY THE COMMISSIONER OFINCOME TAX (APPEALS)-3, KOCHI DTD. 28-03-2023 EXHIBIT P3COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 27-04-2023 EXHIBIT P4COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.08-05-2023 RESPONDENT’S EXHIBITS: NIL