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 12TH DAY OF FEBRUARY 2019 / 23RD MAGHA, 1940 WP(C).No. 4069 of 2019 PETITIONER/S: M.BRIJESH,AGED 44 YEARSS/O.RAMANKUTTY GUPTHAN, PROPRIETOR, M/S. GEETHAM SWEETS, 30/167, BIG BAZAR, PALAKKAD. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENT/S:1THE INCOME TAX OFFICER,WARD -1,PALAKKAD-678014.2THE COMMISSIONER OF INCOME TAX (APPEALS),THRISSUR-680001., OTHER PRESENT:SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner, an assessee under the Income Tax Act, questioned the Exts.P1 and P1(a) assessment orders before thesecond respondent. The petitioner, in the appeals, filed staypetitions, too. Ventilating his grievance that the authorities aretaking coercive steps before the appellate authority could considerthe stay petitions in the appeals, the petitioner has filed this writpetition. 2.Heard the learned counsel for the petitioner and thelearned Standing Counsel. 3.I reckon the petitioner has exercised on time his statutory remedy of filing the appeals. It appears that he has alsofiled stay petitions. Procedural fairness demands that theauthorities may wait, before taking further steps, until the appellateauthority decides on the stay petitions. Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the second W.P.(C) No.4069/2019 respondent considers the stay petitions. I also hope that the second respondent will dispose of the stay petitions expeditiously. Sd/- DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 ACOPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT 2013-14 EXHIBIT P2 ACOPY OF APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT 2014-15 EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2013-14 EXHIBIT P3 ACOPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2014-15