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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 14TH DAY OF FEBRUARY 2018 / 25TH MAGHA, 1939 WP(C).No. 4784 of 2018------------------------ PETITIONER:---------- M/S. SHALOM CHARITABLE MINISTRIES OF INDIA,SHALOM RESIDENTIAL PUBLIC SCHOOL, SHALOM NAGAR, KOSATHARA, CHITTUR P.O., PALAKKAD, REPRESENTED BY ITS MANAGING TRUSTEE, K.T.THOMAS. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): -------------- 1. THE INCOME TAX OFFICER (EXEMPTIONS)INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680 001.2. THE COMMISSIONER OF INCOME TX (APPEALS)INCOME TAX DEPARTMENT, THRISSUR-680 001.3. THE MANAGERDHANALAKSHMI BANK, PARLI BENCH, PALAKKAD-678612. R1 & R2 BY SRI.JOSE JOSEPH, SCR3 BY SRI.C.K.KARUNAKARAN, SC mbr/ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4784 of 2018 (W)-------------------------- APPENDIX mbr/ /TRUE COPY/ P.S.TO JUDGE P.B.SURESH KUMAR, J. ...................................................... W.P.(C).No. 4784 of 2018 ......................................................Dated this the 14[th] day of February, 2018 JUDGMENT Petitioner is an assessee under the Income TaxAct, 1961. Aggrieved by Ext.P1 order imposing penalty,petitioner preferred Ext.P2 appeal before the secondrespondent. Ext.P3 is the application for stay preferred by thepetitioner in Ext.P2 appeal. The grievance of the petitionerconcerns the delay on the part of the second respondent indisposing of Ext.P2 appeal and Ext.P3 stay petition. It isalleged by the petitioner that proceedings have already beeninitiated for realisation of the amounts covered by Ext.P1order. The petitioner, therefore, seeks appropriate directionsin this regard, in the writ petition. 2.Heard the learned counsel for the petitioneras also the learned Standing Counsel for the respondents. 3.Having regard to the facts and circumstances,I deem it appropriate to dispose of the writ petition directingthe second respondent to take up Ext.P3 application for staypreferred by the petitioner in Ext.P2 appeal and pass W.P.(C).No. 4784 of 2018 : 2 : appropriate orders thereon, after affording the petitioner anopportunity of hearing, within two months from the date ofreceipt of a copy of this judgment. Ordered accordingly.Needless to say that until orders are passed on Ext.P3application for stay, further proceedings for realisation of theamounts covered by Ext.P1 order shall be deferred. Sd/-P.B. SURESH KUMAR,JUDGE hmh