Wp(C)/10187/2018 Of Shri.m.a.mohammed Ali v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 23RD DAY OF MARCH 2018 / 2ND CHAITHRA,1940 WP(C).No. 10187 of 2018 PETITIONER SHRI.M.A.MOHAMMED ALI, S/O.ABDUL RAHIMAN,AGED 43 YEARS,104/6,MANAKKAL PADATH PADINAJRETHIL HOUSE,ATHIKAPARAMBU,CHERUTHURUTHY.P.O, THRISSUR-679531. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENTS: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,THRISSUR-680001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243,"POORNIMA",NEAR MANORAMA JUNCTION,PANAMPILLY NAGAR, KOCHI-682036. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2017 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST.YEAR 2013-14EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2017 ALONG WITH COMPUTATION OF INCOME AND DEMAND NOTICE PASSED BY THE FIRST RESPONDENT FOR THE ASST.YEAR 2015-16EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 31.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14EXHIBITP 3(A) TRUE COPY OF STAY PETITION DATED 12.3.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2013-14EXHIBIT P4 TRUE COY OF THE MEMORANDUM OF APPEAL DATED 31.1.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16EXHIBIT P4(A) TRUE COPY OF STAY PETITION DATED 12.3.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASST.YEAR 2015-16. RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.10187 of 2018 --------------------------------------------------------------- Dated this the 23[rd] day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved byExts.P1 and P2 assessment orders, the petitioner preferredExts.P3 and P4 appeals before the second respondent.Exts.P3(a) and P4(a) are the applications for stay preferred bythe petitioner in Exts.P3 and P4 appeals. The grievance of thepetitioner in the writ petition concerns the delay on the part ofthe second respondent in passing orders on Exts.P3(a) andP4(a) applications for stay. It is alleged by the petitioner in thewrit petition that proceedings have already been initiated forrealisation of the amounts covered by Exts.P1 and P2 orders.The petitioner, therefore, seeks appropriate directions in thisregard, 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 thecase, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to take a decision on Exts.P3(a)and P4(a) applications for stay, within two months from the dateof receipt of a copy of this judgment. Ordered accordingly.Needless to say that until orders are passed on Exts.P3(a) andP4(a) applications for stay, further proceedings for realisation ofthe amounts covered by Exts.P1 and P2 assessment orders shallbe deferred. rsr Sd/- P.B.SURESH KUMAR JUDGE