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 TUESDAY, THE 6 DAY OF JUNE 2023 / 16TH JYAISHTA, 1945WP(C) NO. 18074 OF 2023 PETITIONER: M/S. EMKE COLLECTIONS KANDAM LANE, POST OFFICE ROAD, NEAR MUNICIPAL STAND, THRISSUR REPRESENTED BY ITS PARTNER, SHANAVAS, PIN – 680001 BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 2(1), INCOME TAX DEPARTMENT. AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 680001CIRCLE 2(1), INCOME TAX DEPARTMENT. AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 6800012COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 680001AAYAKAR BHAVAN, SAKTHANTHAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, PIN – 6800013NATIONAL FACELESE APPEAL CENTREDELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110001DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN – 110001 SHRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 6[th] day of June,2023 J U D G M E N T The writ petition is filed to direct the respondents2/3 to consider and dispose of Ext P2 appeal andExt P3 stay petition, expeditiously and until such time,to stay further proceedings pursuant to Ext P1assessment order. 2.The petitioner’s case is that, aggrieved byExt P1 assessment order, the petitioner has preferredExt P2 appeal before the second respondent. Later,the petitioner has preferred Ext P3 stay petition, whichis pending consideration before the second respondent.However, the petitioner is apprehensive that therespondents will enforce Ext P1 assessment order.Hence, the writ petition. 3.Heard; Sri. Harisankar V. Menon, the learnedcounsel appearing for the petitioner and Sri.Jose Joseph, the learned standing counsel appearing for therespondents. 4.Having considered the pleadings andmaterials on record and taking note of the fact thatExt P3 stay petition is pending consideration before thesecond respondent, I deem it appropriate to dispose ofthe writ petition in the following manner: (i)The respondents 2/3 are directed to considerand dispose of Ext P3 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 P3 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 respondents2/3 propose to pass a conditional order of stay,they shall state reasons for the same. 2/3 propose to pass a conditional order of stay,they shall state reasons for the same. (iii) Until such time orders are passed on Ext P3stay petition, all further proceedings pursuantstay petition, all further proceedings pursuant W.P.(C)No.18074/2023 -:4:- to Ext P1 assessment order shall standdeferred. Sd/- C.S.DIAS,JUDGE DST/06.06.23 //True copy//P.A.To Judge -:5:- APPENDIX PETITIONER EXHIBITSEXHIBIT P4COPY OF JUDGMENT IN WPC NO. 11417/23 OFTHIS HON'BLE COURT DTD. 11-04-2023EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2017-18 DTD. 23-12-2019EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DTD. 16-01-2020EXHIBIT P3COPY OF STAY PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.NIL RESPONDENT’S EXHIBITS: NIL