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 3RD DAY OF APRIL 2018 / 13TH CHAITHRA, 1940 WP(C).No. 10679 of 2018 PETITIONER THE PERUMATTY SERVICE CO-OPERATIVE BANK LTD. POLLACHI ROAD, VANDITHAVALAM, PALAKKAD-678534, REPRESENTED BY ITS SECRETARY, M.HEMAMBIKA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD NO.5, PALAKKAD-678001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, THRISSUR-680001. BY SR.GOVT. PLEADER SRI.V.K.SHAMSUDEEN BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 19-12-2016 RESPONDENT FOR THE YEAR 2011-12 DATED 19-12-2016 EXHIBIT P1(a) COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR THE YEAR 2013-14 DATED 24-03-2016. RESPONDENT FOR THE YEAR 2013-14 DATED 24-03-2016. EXHIBIT P1(b) COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR THE YEAR 2014-15 DATED 19-12-2016. RESPONDENT FOR THE YEAR 2014-15 DATED 19-12-2016. EXHIBIT P1(c) COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR THE YEAR 2015-16 DATED 20-12-2017 RESPONDENT FOR THE YEAR 2015-16 DATED 20-12-2017 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2011-12 DATED 28-01-2017 YEAR 2011-12 DATED 28-01-2017 EXHIBIT P2(a) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 16-04-2016 YEAR 2013-14 DATED 16-04-2016 EXHIBIT P2(b) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 13-02-2017. YEAR 2014-15 DATED 13-02-2017. EXHIBIT P2(c) COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 27-01-2018. YEAR 2015-16 DATED 27-01-2018. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2011-12 DATED 27-01-2017. THE YEAR 2011-12 DATED 27-01-2017. EXHIBIT P3(a) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 16-04-2016. THE YEAR 2013-14 DATED 16-04-2016. EXHIBIT P3(b) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 13-02-2017. THE YEAR 2014-15 DATED 13-02-2017. EXHIBIT P3(c) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 08-03-2018. THE YEAR 2015-16 DATED 08-03-2018. EXHIBIT P3(d) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENTTHE SECOND RESPONDENT RESPONDENT(S)' EXHIBITS NIL VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 10679 of 2018 --------------------------------------------- Dated this the 3[rd] day of April, 2018 JUDGMENT EXHIBIT P3(c) COPY OF STAY PETITION FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 08-03-2018. THE YEAR 2015-16 DATED 08-03-2018. EXHIBIT P3(d) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENTTHE SECOND RESPONDENT RESPONDENT(S)' EXHIBITS NIL VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No. 10679 of 2018 --------------------------------------------- Dated this the 3[rd] day of April, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved by Ext.P1series assessment orders, the petitioner preferred Ext.P2 seriesappeals before the second respondent. Exts.P3, P3(a), P3(b) andP3(d) are the stay petitions preferred by the petitioner in Ext.P2series appeals. The grievance of the petitioner in the writpetition concerns the delay on the part of the second respondentin passing orders on Exts.P3, P3(a), P3(b) and P3(d) applications.It is alleged by the petitioner in the writ petition that proceedingshave already been initiated for realisation of the amountscovered by Ext.P1 series orders. The petitioner, therefore, seeksappropriate directions in this regard, in this writ petition. WPC 10679 /18 2.Heard the learned counsel for the petitioner asalso 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 take a decision on Exts.P3,P3(a), P3(b) and P3(d) applications for stay, within two monthsfrom the date of receipt of a copy of this judgment. Orderedaccordingly. Needless to say that until orders are passed on theapplications for stay, further proceedings for realisation of theamounts covered by Ext.P1 series assessment orders shall bedeferred. Sd/- vps 4/4 P.B.SURESH KUMAR, JUDGE /True Copy/ PS to Judge