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. 11428 of 2018 PETITIONER(S) SHEEJA VIJAYAPRASAD, THAYYIL SREEVILAS, NANGIARKULANGARA P.O., ALAPPUZHA-690513. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. THIRUVANANTHAPURAM-695003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695003. 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 PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 27.12.2017.EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 19.03.2018.EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11.EXHIBIT P4 COPY OF LETTER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 21.03.2018. RESPONDENT'S EXHIBITS:NIL //TRUE COPY// SKS SD/- P.A. TO JUDGE P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 11428 of 2018 ---------------------------------------------- Dated this the 3[rd] day of April, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act (theAct). The self assessment made by the petitioner for the year2010-'11 has been revised under Section 143(3) of the Act. Ext.P1is the assessment order of the petitioner. Aggrieved by Ext.P1order, the petitioner preferred Ext.P2 appeal and the same ispending. Ext.P3 is the application for stay preferred by thepetitioner in Ext.P2 appeal. Earlier, after instituting Ext.P2 appealchallenging Ext.P1 order, the petitioner preferred the applicationfor stay before the assessing officer invoking sub-section (6) ofSection 220 of the Act. The said application has now beendisposed of in terms of Ext.P4 order, directing the petitioner topay 20% of the amount covered by Ext.P1 order. The petitioner isaggrieved by Ext.P4 order. Hence the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. In so far as the stay petition preferred by the petitioner in Ext.P2 appeal is pending, I deem it appropriate to dispose ofthe writ petition directing the appellate authority to take adecision on Ext.P3 stay petition. Ordered accordingly. This shallbe done within two months from the date of receipt of a copy ofthis judgment. Needless to say that the order which the appellateauthority is directed to pass in terms of this judgment will governthe liability of the petitioner, pending disposal of Ext.P2 appeal. sd/- SKS P.B. SURESH KUMAR, JUDGE