By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR TUESDAY, THE 20TH DAY OF FEBRUARY 2018 / 1ST PHALGUNA, 1939 WP(C).No. 5583 of 2018 PETITIONER THE KANJIKODE SERVICE CO-OPERATIVE BANK LTD KANJIKODE.P.O. PALAKKAD- 678 621, REPRESENTED BY ITS SECRETARY, K.PRAMODH. 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 R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-02-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2010-11 DATED 24.3.2016RESPONDENT FOR THE YEAR 2010-11 DATED 24.3.2016 EXHIBIT P1(a) COPY OF RECTIFIED ORDER FOR THE YEAR 2010-11 ISSUED BY 1ST RESPONDENT DATED 3.7.2017 ISSUED BY 1ST RESPONDENT DATED 3.7.2017 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 8.4.2016THE 2ND RESPONDENT DATED 8.4.2016 EXHIBIT P2(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 22.7.2017THE 2ND RESPONDENT DATED 22.7.2017 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8.4.2016 BEFORE THE 2ND RESPONDENT DATED 8.4.2016 EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DATED 18.7.2017BEFORE THE 2ND RESPONDENT DATED 18.7.2017 RESPONDENTS EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J ---------------------------------------------W.P.(C) No.5583 of 2018 ---------------------------------------------Dated this the 20[th] day of February, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. The selfassessment made by the petitioner for the year 2010-’11has been revised by the first respondent in terms of Section143(3) of the Act as per Ext.P1 order. Later, Ext.P1 orderwas rectified by the first respondent in exercise of the powerunder Section 154 of the Act. Ext.P1(a) is the order passedin this connection. Aggrieved by Exts.P1 and P1(a) orders,the petitioner filed Exts.P2 and P2(a) appeals. Exts.P3 andP3(a) are the applications for stay preferred by the petitionerin the said appeals. The grievance of the petitioner in thewrit petition concerns the delay on the part of the appellateauthority in taking a decision on Exts.P2 and P2(a) appeals.It is alleged by the petitioner that steps have already been WPC 5583/2018 :2:- taken for realisation of the amounts covered by Exts.P1 and P1(a) orders. The petitioner, therefore, seeks appropriatedirections in this regard in this writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances, Ideem it appropriate to dispose of the writ petition directingthe appellate authority to consider and pass orders onExts.P3 and P3(a) stay petitions. Ordered accordingly. Thisshall be done within two months from the date of receipt ofa copy of this judgment. Needless to say that till orders arepassed on Exts.P3 and P3(a) stay petitions, furtherproceedings for realisation of the amounts covered byExts.P1 and P1 (a) orders shall be deferred. Sd/- vps 20/2 P.B.SURESH KUMAR, JUDGE /True Copy/ PS to Judge