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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 1ST DAY OF MARCH 2018 / 10TH PHALGUNA, 1939 WP(C).No. 6858 of 2018 -------------------- PETITIONER ----------- THE VADAVANNUR SERVICE CO-OPERATIVE BANK LTD.,VADAVANNUR, PALAKKAD-678 504,REPRESENTED BY ITS SECRETARY, K. SASIDHARAN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA. RESPONDENTS: ------------- 1. THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT,WARD NO.5, PALAKKAD-678 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT,THRISSUR-680 001. BY SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 24/03/2016.EXHIBIT P1(A) COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY IST RESPONDENT DATED 24/03/2016.EXHIBIT P1(B) COPY OF RECTIFIED ORDER FOR THE YEAR 2012-13 ISSUED BY IST RESPONDENT DATED 24/03/2016.EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29/04/2016.EXHIBIT P2(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29/04/2016.EXHIBIT P2(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29/04/2016.EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXHIBIT P3(A) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENTEXHIBIT P3(B) COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.EXHIBIT P4 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 26/09/2016.EXHIBIT P4(A) COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 26/09/2016.EXHIBIT P4(B) COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13 DATED 26/09/2016. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE P.B.SURESH KUMAR, J. ---------------------------------------------W.P.(C) No.6858 of 2018---------------------------------------------Dated this the 1[st] day of March, 2018 JUDGMENT Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved by Ext.P1series assessment orders, the petitioner preferred Ext.P2 seriesappeals before the second respondent. Ext.P3 series are theapplications for stay preferred by the petitioner in Ext.P2 seriesappeals. The grievance of the petitioner in the writ petitionconcerns the delay on the part of the second respondent inpassing orders on Ext.P3 series applications for stay. It is allegedby the petitioner in the writ petition that proceedings havealready been initiated for realisation of the amounts covered byExt.P1 series orders. The petitioner, therefore, seeks appropriatedirections in this regard, 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 the case, I deem it appropriate to dispose of the writ petition WPC 6858/18 -:2:- directing the second respondent to take a decision on Ext.P3series applications for stay, within two months from the date ofreceipt of a copy of this judgment. Ordered accordingly. Thisshall be done untrammelled by the orders, if any, passed by thecompetent authorities under the Act in exercise of their powersunder sub-section (6) of Section 220 of the Act. Needless to saythat until orders are passed on Ext.P3 series applications for stay,further proceedings for realisation of the amounts covered byExt.P1 series assessment orders shall be deferred. Sd/- vps 1/3 Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition WPC 6858/18 -:2:- directing the second respondent to take a decision on Ext.P3series applications for stay, within two months from the date ofreceipt of a copy of this judgment. Ordered accordingly. Thisshall be done untrammelled by the orders, if any, passed by thecompetent authorities under the Act in exercise of their powersunder sub-section (6) of Section 220 of the Act. Needless to saythat until orders are passed on Ext.P3 series applications for stay,further proceedings for realisation of the amounts covered byExt.P1 series assessment orders shall be deferred. Sd/- vps 1/3 P.B.SURESH KUMAR, JUDGE /True Copy/PS to Judge