By Advs.sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF MARCH 2018 / 18TH PHALGUNA, 1939 WP(C).No. 7974 of 2018 PETITIONER(S)/PETITIONER KOZHIKODE DAYA HOSPITALS PVT. LTD. V/302, 303, SHORNUR ROAD, NEAR VIYYUR BRIDGE, THRISSUR-680022, REPRESENTED BY ITS MANAGING DIRECTOR, V.K.ABDUL AZEEZ. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S)/RESPONDENTS: 1. THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD NO.1(2), THRISSUR-680001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, THRISSUR-680001. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS //TRUE COPY// SD/- SKS P.A. TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.7974 of 2018 = = = = = = = = = = = = = Dated this the 9th day of 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. Aggrieved byExt.P1 assessment order, the petitioner preferred Ext.P2 appealbefore the second respondent. Ext.P3 is the application forstay preferred by the petitioner in Ext.P2 appeal. Thegrievance of the petitioner in the writ petition concerns thedelay on the part of the second respondent in passing orderson Ext.P3 application for stay. It is alleged by the petitioner inthe writ petition that proceedings have already been initiatedfor realisation of the amounts covered by Ext.P1 order. 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 petition directing the second respondent to take a decision on Ext.P3application for stay, within two months from the date of receipt ofa copy of this judgment. Ordered accordingly. This shall be doneuntrammelled by the orders, if any, passed by the competentauthorities under the Act in exercise of their powers under sub-section (6) of Section 220 of the Act. Needless to say that untilorders are passed on Ext.P3 application for stay, furtherproceedings for realisation of the amounts covered by Ext.P1assessment order shall be deferred. Sd/- P.B.SURESH KUMAR, JUDGE. SKS