By Advs.sri.harisankar v. Menonsmt.k.krishnasmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940WP(C).No. 5661 of 2019 PETITIONER: CHAKKUNNATH GOPI,AGED 56 YEARS,01, GOPIKAS, VENGANELLUR, CHELAKKARA, THRISSUR-680 586. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,WARD 2(2), THRISSUR-680 001.2THE COMMISSIONER OF INCOME TAX(APPEALS), THRISSUR-680 001. BY STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an assessee under the Income Tax Act, 1961 on the rolls of the 1[st] respondent, questioned the Ext.P1 assessment order, beforethe 2[nd] respondent. The petitioner has also filed a stay petition in theappeal. Ventilating his grievance that the authorities are taking coercivesteps before the appellate authority could consider the stay petition, thepetitioner has filed this writ petition. 2. Heard the learned counsel for the petitioner and the learnedStanding Counsel. 3. I reckon the petitioner has exercised on time his statutory remedy of filing an appeal. It appears that he has also filed a stay petition.Procedural fairness demands that the authorities may wait, before takingfurther steps, until the appellate authority decides on the stay petition. 4. Therefore, I dispose of the writ petition directing the respondent authority to defer coercive steps until the 2[nd] respondent considers thestay petition. I also hope that the 2[nd] respondent will dispose of the staypetition expeditiously. SKA sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.12.2018. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 24.1.2019. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. RESPONDENT'S/S EXHIBITS: //TRUE COPY// PA TO JUDGE