By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 26TH DAY OF FEBRUARY 2018 / 7TH PHALGUNA, 1939 WP(C).No. 6262 of 2018 PETITIONER(S) THE MALAMPUZHA SERVICE CO-OPERATIVE BANK LTD, NO.P-907 KADUKKAMKUNNU, MALAMPUZHA, PALAKKAD-678 651, REPRESENTED BY ITS SECRETARY, PRATHEEP K.K. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD NO.1, PALAKKAD-678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR-680 001. INCOME TAX DEPARTMENT, THRISSUR-680 001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-02-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS SKS //TRUE COPY// sd/-P.A.TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = =W.P.(C).No.6262 of 2018 = = = = = = = = = = = = =Dated this the 26[th] day of February, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent.Aggrieved by Ext.P1 assessment order, the petitionerpreferred Ext.P2 appeal before the second respondent.Ext.P3 is the application for stay preferred by thepetitioner in Ext.P2 appeal. The grievance of thepetitioner in the writ petition concerns the delay on thepart of the second respondent in passing orders on Ext.P3application for stay. It is alleged by the petitioner in thewrit petition that proceedings have already been initiatedfor realisation of the amounts covered by Ext.P1 order.The petitioner, therefore, seeks appropriate directions inthis regard, in this writ petition. 2.Heard the learned counsel for the petitioner as also the learned Standing Counsel for therespondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writpetition directing the second respondent to take a decisionon Ext.P3 application for stay, within two months from thedate of receipt of a copy of this judgment. Orderedaccordingly. Needless to say that until orders are passed onExt.P3 application for stay, further proceedings forrealisation of the amounts covered by Ext.P1 assessmentorder shall be deferred. sd/- P.B.SURESH KUMAR, JUDGE. SKS