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 6TH DAY OF MARCH 2018 / 15TH PHALGUNA, 1939 WP(C).No. 7474 of 2018 PETITIONER(S) THE THACHAMPARA SERVICE CO-OPERATIVE BANK LTD. THACHAMPARA P.O., MANNARKKAD, PALAKKAD - 678 593, REPRESENTED BY ITS SECRETARY, M.JAYAKUMAR. 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.4, PALAKKAD - 678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) PANAMPILLY NAGAR, KOCHI - 36. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR - 680 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7474 of 2018 (H) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 25.03.2015.EXHIBIT P1(A). COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 29.03.2016.EXHIBIT P1(B). COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16 ISSUED BY 1ST RESPONDENT DATED 22.12.2017.EXHIBIT P2. COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 24.04.2015.EXHIBIT P2(A). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2013-14 DATED 08.04.2016.EXHIBIT P2(B). COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 DATED 10.01.2018.EXHIBIT P3. COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 DATED 24.04.2015.EXHIBIT P3(A). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2013-14 DATED 08.04.2016.EXHIBIT P3(B). COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 DATED DATED 10.01.2018. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.7474 of 2018 ----------------------------------------------- Dated 6[th] March, 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. Ext.P1 is theassessment order of the petitioner for the year 2012-’13 andExts.P1(a) and P2(b) are the assessment orders of thepetitioner for the years 2013-’14 and 2015-’16 respectively.Aggrieved by Ext.P1 assessment order, the petitioner preferredExt.P2 appeal before the second respondent. Likewise, thepetitioner preferred Exts.P2(a) and P2(b) appeals before thethird respondent challenging Exts.P1(a) and P1(b) orders.Ext.P3 series are the applications for stay preferred by thepetitioner in Ext.P2 series appeals. The grievance of thepetitioner in the writ petition concerns the delay on the part ofrespondents 2 and 3 in passing orders on Ext.P3 seriesapplications for stay. It is alleged by the petitioner in the writpetition that proceedings have already been initiated for WPC No.7474/18 realisation of the amounts covered by Ext.P1 series orders. Thepetitioner, therefore, seeks appropriate directions in thisregard, in this writ petition. 2.Heard the learned counsel for the petitioner asalso the learned Standing Counsel for the respondents. WPC No.7474/18 realisation of the amounts covered by Ext.P1 series orders. Thepetitioner, therefore, seeks appropriate directions in thisregard, in this writ petition. 2.Heard the learned counsel for the petitioner asalso the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petitiondirecting respondents 2 and 3 to pass orders on Ext.P3 seriesapplications for stay preferred by the petitioner in the appealspending before them, within two months from the date ofreceipt of a copy of this judgment. Ordered accordingly.Needless to say that until orders are passed on Ext.P3 seriesapplications for stay, further proceedings for realisation of theamounts covered by Ext.P1 series assessment orders shall bedeferred. Sd/- P.B.SURESH KUMAR, JUDGE. tgs