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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 08TH DAY OF AUGUST 2019 / 17TH SRAVANA, 1941 WP(C).No.21671 OF 2019(H) PETITIONER: M/S.SAFE DEVELOPMENT ALMS TRUST1,MELAMURI,PALAKKAD, REPRESENTED BY ITS CHAIRMAN AND MANAGING TRUSTEE, P.V.MOHAMMED HARIF,AGED 51, S/O. P.V.HASSAN BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, THRISSUR-680 001 2COMMISSIONER OF INCOME TAX (APPEALS)PANAMPILLY NAGAR, ERNAKULAM-682 036 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order of assessment in Ext.P1 made under Section143(3) r.w.s. 153A of the Income Tax Act. Thepetitioner has filed the appeal along with Ext.P3 staypetition. The petitioner prays for appropriate directionto the appellate authority to consider and dispose ofExt.P3 expeditiously. 2.The case of petitioner is that either the merefiling of appeal or mere pendency of appeal does notamount to granting stay by the appellate authority.The delay in considering and disposing of Ext.P3 resultsin the assessing officer taking steps for recovering thetax amount which is under challenge in Ext.P2. Theassessing officer, if is successful in his effort thestatutory appeal would become either academic orineffective. It is further contended by the petitionerthat in the manner the law provides for protecting theinterest of appellant pending appeal, the order on stay DCS petition is passed expeditiously. Hence the writ petition. 3. Perused Ext. P1, P2 and P3. Prima facie I am satisfied that a case is made out for issuing necessarydirections to second respondent to dispose of the staypetition in Ext.P3. Having regard to the limited prayer and the grounds referred to above, this Court is satisfied thatthe writ petition can be disposed of by this order: (a)Theappellateauthority/secondrespondent considers and disposes of Ext.P3stay petition as early as possible, preferablywithin two months from the date of receipt ofcopy of this judgment. (b)The respondents are directed not totake coercive steps or recover the amountsdetermined in the orders under appeal forten weeks from today. SD/- S.V.BHATTI JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13