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. 11427 of 2018 PETITIONER(S) T.R.VIJAYAPRASAD THAYYIL SREEVILAS, NANGIARKULANGARA P.O, ALAPPUZHA-690 513 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): 1. THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, CIRCLE, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 INTERNATIONAL TAXATION, CIRCLE, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 2. THE COMMISSIONER OF INCOME TAX(APPEALS) AYAKAR BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM 695 003 R 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 //TRUE COPY// SD/- SKS P.A. TO JUDGE P.B.SURESH KUMAR, J. ================== W.P.(C.) No.11427 of 2018 ---------------------------------------------- Dated this the 3[rd] day of April, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act(the Act). The self assessment made by the petitioner for theyear 2010-'11 has been revised under Section 143(3) of theAct. Ext.P1 is the assessment order of the petitioner.Aggrieved by Ext.P1 order, the petitioner preferred Ext.P2appeal and the same is pending. Ext.P3 is the application forstay preferred by the petitioner in Ext.P2 appeal. Earlier,after instituting Ext.P2 appeal challenging Ext.P1 order, thepetitioner preferred the application for stay before theassessing officer invoking sub-section (6) of Section 220 ofthe Act. The said application has now been disposed of interms of Ext.P4 order, directing the petitioner to pay 20% ofthe amount covered by Ext.P1 order. The petitioner is W.P.(C.) No.11427 of 2018 aggrieved by Ext.P4 order. Hence the writ petition. 2. Heard the learned counsel for the petitioneras also the learned Standing Counsel for the respondents. Heard the learned counsel for the petitioner In so far as the stay petition preferred by thepetitioner in Ext.P2 appeal is pending, I deem it appropriateto dispose of the writ petition directing the appellateauthority to take a decision on Ext.P3 stay petition. Orderedaccordingly. This shall be done within two months from thedate of receipt of a copy of this judgment. Needless to saythat the order which the appellate authority is directed topass in terms of this judgment will govern the liability of thepetitioner, pending disposal of Ext.P2 appeal. sd/- SKS P.B. SURESH KUMAR, JUDGE