By Advs.sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 27TH DAY OF MARCH 2017/6TH CHAITHRA, 1939 WP(C).No. 10455 of 2017 (F) ---------------------------- PETITIONER : -------------------- L.SELVAN, KOCHU MAVELI VEEDU, TC 48/937, KATTAMALA, THAMALAM, POOJAPPURA.P.O., THIRUVANANTHAPURAM. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER, WARD-1 (3), THIRUVANANTHAPURAM-695 001 2. THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM-695 001. R1 & R2 BY SRI.K.M.V.PANDALAI, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO.10455/2017 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 29/12/2016. EXHIBIT P2COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 31/01/2017. EXHIBIT P3COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 03/02/2017. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.10455 OF 2017 (F)----------------------------------- Dated this the 27[th] day of March, 2017 J U D G M E N T Against Ext.P1 assessment order under the Income Tax Act forthe assessment year 2013-14, the petitioner has preferred Ext.P2appeal together with Ext.P3 stay petition before the 2[nd] respondent.The limited prayer of the petitioner in the writ petition is for adirection to the 2[nd] respondent to consider and pass orders on the staypetition, expeditiously, after hearing him. 2. I have heard the learned counsel appearing for the petitionerand also the learned Government Pleader appearing for therespondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the Bar, I dispose the writ petitionwith the following directions: 1. The 2[nd] respondent shall consider and pass orderson Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment,after hearing the petitioner. 2. Recovery steps for recovery of amounts confirmedagainst the petitioner, pursuant to Ext.P1 assessmentorder, shall be kept in abeyance till orders are passedby the 2[nd] respondent, as directed above, andcommunicated to the petitioner. 3. The petitioner shall produce a copy of the writpetition together with a copy of this judgment, beforethe 2[nd] respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE