Wp(C)/16758/2011 Of M.j.michael v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 16758 of 2011(T) --------------------- PETITIONER : --------------------- M.J.MICHAEL, KADAMATTUPARAMBIL (MADATHIPARAMBIL), MARADU.P.O., ERNAKULAM, COCHIN-682304. BY ADVS. SRI. ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, ERNAKULAM - 682 01. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM - 682 018. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 16758 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 31.12.2010 ISSUED TO THEPETITIONER.PETITIONER. EXT.P2: COPY OF THE APPEAL FOR THE YEAR 2007-08 FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENT.PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P3: COPY OF THE STAY FOR THE YEAR 2007-08 FILED BY THE PETITIONERBEFORE THE SECOND RESPONDENT.BEFORE THE SECOND RESPONDENT. EXT.P4: COPY OF THE RECTIFICATION PETITION FILED BY THE PETITIONERBEFORE THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRALCIRCLE-1, ERNAKULAM.BEFORE THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRALCIRCLE-1, ERNAKULAM. EXT.P5: COPY OF THE NOTICE DATED 3-6-2011 ISSUED TO THE PETITIONER BYTHE FIRST RESPONDENT.THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.16758 OF 2011 ---------------------------------------------- Dated this the 13[th] day of July, 2011 JUDGMENT Against Ext.P1 assessment order the petitioner filed Ext.P2appeal before the 2[nd] respondent along with Ext.P3 stay petition.Petitioner also filed Ext.P4 rectification application before the 1[st] respondent in respect of certain alleged mistakes in theassessment order. Petitioner's grievance in this writ petition isthat Ext.P4 application for rectification is not being considered bythe 1[st] respondent. Petitioner also seeks disposal of Ext.P3 staypetition filed by the petitioner before the 2[nd] respondent. 2.Learned Standing Counsel for the Income TaxDepartment points out that as per the rules the Department hastime till 31-07-2011 to dispose of the application for rectification. 3.Having heard both sides I dispose of the writ petitionwith the following directions: The 1[st] respondent shall consider and pass orders on Ext.P4application for rectification as expeditiously as possible at anyrate before 31-07-2011. The 2[nd] respondent shall consider and W.P.(C)No.16758/11 pass orders on Ext.P3 stay petition as expeditiously aspossible, at any rate within one month from the date of receiptof a copy of this judgment. Till orders are passed on Ext.P3stay petition, the recovery proceedings shall be kept inabeyance. S. SIRI JAGAN, JUDGE acd