Wp(C)/14094/2008 Of K.p.abdul Majeed v. Asst.commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 6TH MAY 2008 / 15TH SRAVANA 1930 WP(C).No. 14094 of 2008(C) -------------------------- PETITIONER: ------------ K.P.ABDUL MAJEED, SONA, KOTTARAM ROAD, CALICUT. BY ADV. SRI.P.RAGHUNATH RESPONDENTS: ------------- 1. ASST.COMMISSIONER OF INCOME TAX CIRCLE1(1) CALICUT. 2. COMMISSIONER OF INCOME TAX (APPEALS) CALICUT. BY SRI. GEORGE K. GEORGE, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J------------------- W.P.(C).14094/2008 -------------------- Dated this the 6[th] day of May, 2008 JUDGMENT Though several contentions have been raised in thiswrit petition, after hearing learned counsel for thepetitioner and the learned senior counsel appearing onbehalf of Income Tax Department, I am satisfied that theonly direction which is warranted at this stage is one tothe Appellate Authority to defer the disposal of appealsagainst Exts.P1, P2 and P3, till the cross-examination ofthe witnesses, as proposed under Ext.P10, is completedand reasonable opportunity is afforded to the petitioner toraise additional grounds before the Appellate Authority, ifso advised and if so warranted. In the result, writ petition is disposed of directingthe second respondent to defer the disposal of appealsagainst Exts.P1 to P3 for a period of six weeks from today.In the meanwhile, cross-examination of the witnesses asproposed under Ext.P10, shall be necessarily completed by25.5.2008. There upon, the petitioner shall be afforded W.P.(C).14094/2008 an opportunity, if so advised, to raise additional groundsbefore the Appellate Authority and he shall also be heardbefore the appeals are disposed of on such additionalgrounds. V.GIRI,Judge mrcs