Wp(C)/17769/2023 Of Machingal Ali Bava v. Asst. Commisssioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 5 DAY OF JUNE 2023 / 15TH JYAISHTA, 1945WP(C) NO. 17769 OF 2023 PETITIONER: MACHINGAL ALI BAVAMACHINGAL HOUSE ,THENNALA P O , MALAPPURAM, PIN - 676508 BY ADVS.P.RAGHUNATHANPREMJIT NAGENDRANM.SHYLAJARISHAL.K RESPONDENTS: 1ASST. COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, AAYAKAR BHAVAN (NORTH BLOCK) KOZHIKODE, PIN - 6730012COMMISSIONER OF INCOME TAX (APPEALS)-IIIPANAMPALLI NAGAR , KOCHI, PIN - 6820363MANAGERSTATE BANK OF INDIA ,PB NO.1, KAITHAKATH COMPLEX, AR NAGAR PO ,KOLAPPURAM JUNCTION , MALAPPURAM, PIN - 676305 STATE BANK OF INDIA ,PB NO.1, KAITHAKATH COMPLEX, AR NAGAR PO ,KOLAPPURAM JUNCTION , MALAPPURAM, OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Dated this the 5[th ] day of June, 2023JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts.P5 to P8appeals along with Exts.P10 to P13 stay petitions anduntil such time to stay further proceedings pursuant toExts.P1 to P4 orders. 2. The petitioner's case is that, aggrieved by Exts.P1 to P4 orders, he has filed Exts.P5 to P8 appealsbefore the second respondent. Later, the petitioner filedExts.P10 to P13 stay petitions on 26.4.2023. However,the stay petitions have not been considered till date.The petitioner apprehends that the respondents mayenforce Exts.P1 to P4 orders. Hence, the writ petition. 3. Heard; Sri. Premjit Nagendran, the learnedcounsel appearing for the petitioner and Sri. Jose Joseph, the counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts.P10 toP13 stay petitions are pending consideration before thesecond respondent since 26.4.2023, I deem itappropriate to dispose of the writ petition in thefollowing manner:- (i) The second respondent is directed to consider and dispose of Exts.P10 to P13 stay petitions, inaccordance with law and as expeditiously as possible, atany rate within a period of three months from the dateof receipt of a certified copy of the judgment, afteraffording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass aconditional order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Exts.P10 4 to P13 stay petitions, all further proceedings pursuant to Exts.P1 to P4 and P14 shall stand deferred. SD/- C.S.DIAS, JUDGE WP(C) NO. 17769 OF 2023 APPENDIX OF WP(C) 17769/2023 PETITIONER EXHIBITS Exhibit -P-1PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2018.1929.09.2022 FOR 2018.19 Exhibit-P-2PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2019.2029.09.2022 FOR 2019.20 Exhibit-P-3PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2020.2129.09.2022 FOR 2020.21 Exhibit-P-4PHOTOCOPY OF ASSESSMENT ORDER DT 29.09.2022 FOR 2021.2229.09.2022 FOR 2021.22 Exhibit-P-5PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-1 ORDER BEFORE SECOND RESPONDENTP-1 ORDER BEFORE SECOND RESPONDENT Exhibit- P-6 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-2 ORDER BEFORE SECOND RESPONDENTP-2 ORDER BEFORE SECOND RESPONDENT Exhibit-P-7 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-3 ORDER BEFORE SECOND RESPONDENTP-3 ORDER BEFORE SECOND RESPONDENT Exhibit-P-8PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-4 ORDER BEFORE SECOND RESPONDENTP-4 ORDER BEFORE SECOND RESPONDENT Exhibit-P-9PHOTOCOPY OF APPLICATION DT.25.04.2023 FILED BEFORE FIRST RESPONDENTFILED BEFORE FIRST RESPONDENT Exhibit-P-10PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-5 APPEALFILED IN EXT.P-5 APPEAL Exhibit-P-11PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-6 APPEALFILED IN EXT.P-6 APPEAL Exhibit-P-5PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-1 ORDER BEFORE SECOND RESPONDENTP-1 ORDER BEFORE SECOND RESPONDENT Exhibit- P-6 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-2 ORDER BEFORE SECOND RESPONDENTP-2 ORDER BEFORE SECOND RESPONDENT Exhibit-P-7 PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-3 ORDER BEFORE SECOND RESPONDENTP-3 ORDER BEFORE SECOND RESPONDENT Exhibit-P-8PHOTOCOPY OF APPEAL FILED AGAINST EXT. P-4 ORDER BEFORE SECOND RESPONDENTP-4 ORDER BEFORE SECOND RESPONDENT Exhibit-P-9PHOTOCOPY OF APPLICATION DT.25.04.2023 FILED BEFORE FIRST RESPONDENTFILED BEFORE FIRST RESPONDENT Exhibit-P-10PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-5 APPEALFILED IN EXT.P-5 APPEAL Exhibit-P-11PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-6 APPEALFILED IN EXT.P-6 APPEAL Exhibit-P-12PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-7 APPEALFILED IN EXT.P-7 APPEAL Exhibit-P-13 PHOTOCOPY OF STAY PETITION DT.26.04.2023FILED IN EXT.P-8 APPEAL Exhibit-P-14PHOTOCOPY OF NOTICE U/S 226(3) DT 25.05.2023 SERVED ON THIRD RESPONDENT