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. 5593 of 2018 PETITIONER(S) THE MUNDUR SERVICE CO-OPERATIVE BANK LTD., MUNDUR P.O., PALAKKAD-278592, REPRESENTED BY ITS SECRETARY, JIJIMON A.J. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): 1. THE INCOME TAX OFFICER, INCOME TAX DEPARTMENT, WARD NO.2, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR-680001. INCOME TAX DEPARTMENT, THRISSUR-680001. 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 24.03.2016.RESPONDENT FOR THE YEAR 2010-11 DATED 24.03.2016. EXHIBIT P1(a) COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY 1ST RESPONDENT DATED 03.07.2017. ISSUED BY 1ST RESPONDENT DATED 03.07.2017. EXHIBIT P1(b) COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-16ISSUED BY 1ST RESPONDENT DATED 26.12.2017.ISSUED BY 1ST RESPONDENT DATED 26.12.2017. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 11.04.2016.THE 2ND RESPONDENT DATED 11.04.2016. EXHIBIT P2(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.04.2016. THE 2ND RESPONDENT DATED 11.04.2016. EXHIBIT P2(b) COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 09.01.2018.THE 2ND RESPONDENT DATED 09.01.2018. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DATED 11.04.2016.BEFORE THE 2ND RESPONDENT DATED 11.04.2016. EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT DATED 11.04.2016.BEFORE THE 2ND RESPONDENT DATED 11.04.2016. EXHIBIT P3(b) COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT.BEFORE THE 2ND RESPONDENT. RESPONDENTS EXHIBITS NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J --------------------------------------------- W.P.(C) No.5593 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 selfassessments made by the petitioner for the years 2010-’11,2013-’14 and 2015-’16 have been revised by the firstrespondent in terms of Section 143(3) of the Act as perExt.P1 series orders. Aggrieved by Ext.P1 series orders, thepetitioner preferred Ext.P2 series appeals before the secondrespondent and the same are pending. Ext.P3 series are theapplications for stay preferred by the petitioner in Ext.P2series appeals. The grievance of the petitioner in the writpetition concerns the delay on the part of the secondrespondent in disposing of Ext.P2 series appeals. It isalleged that steps have already been taken for realisation ofthe amounts covered by Ext.P1 series orders from thepetitioner. 2. Heard the learned counsel for the petitioner as WPC 5593/18 -:2:- also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of 2. Heard the learned counsel for the petitioner as WPC 5593/18 -:2:- also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to consider and pass orderson Ext.P3 series applications for stay. Ordered accordingly.This shall be done within two months from the date ofreceipt of a copy of this judgment. Needless to say that tillorders are passed on Exts.P3 series applications for stay,further proceedings for realisation of the amounts coveredby Ext.P1 series of orders shall be deferred. Sd/- vps 20/2 P.B.SURESH KUMAR, JUDGE /True Copy/PS to Judge