Wp(C)/26158/2023 Of Sanoof Mulanthala v. Assistant Commissioner Of Income Tax

WP(C) No.26158 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 9 DAY OF AUGUST 2023 / 18TH SRAVANA, 1945WP(C) NO. 26158 OF 2023 PETITIONER/S: SANOOF MULANTHALAMULANTHALA HOUSE, ALATHIYUR P.O, TIRUR TALUK MALAPPURAM DISTRICT, KERALA, PIN - 676102BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXOFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN - 6730012COMMISSIONER OF INCOME TAX (APPEALS)-IIIPOORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI, PIN - 6820363THE BRANCH MANAGERFEDERAL BANK LIMITED 21/119, PURATHOOR ROAD ,ALATHURP.O, MALAPPURAM DISTRICT MALAPPURAM, PIN - 676102 OTHER PRESENT: Sri Jose joseph THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 09.08.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: C.S DIAS,J. --------------------------- WP(C) No.26158 of 2023 ----------------------------- Dated this the 9[th] day of August, 2023[ .] JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts P11 to P15 stay petitions,expeditiously. 2.The petitioner’s case is that, aggrieved by Exts P1 to P5 assessment orders, the petitioner has preferred Exts P6 toP10 appeals before the second respondent on 20.4.2023. Along with the appeals, the petitioner also preferred Exts P11to P15 stay petitions on 27.4.2023. During the pendency of Exts P6 to P15, the third respondent has issued Ext P16 garnishee notice. The petitioner apprehends that therespondents may enforce Exts P1 to P5 through Ext P16.Hence the writ petition. WP(C) No.26158 of 2023 3.Heard; Sri.Anil D Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learnedcounsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P11 to P15 stay petitions are pending consideration before the secondrespondent, I deem it appropriate to direct the secondrespondent to consider and dispose of the same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Exts P11 to P15 stay petitions, in accordance withlaw and as expeditiously as possible, at any rate, within aperiod of three months from the date of receipt of a certifiedcopy of the judgment, after affording the petitioner anopportunity of being heard. WP(C) No.26158 of 2023 (ii) If the second respondent proposes to pass anyconditional interim order of stay, he shall state reasons for thesame. (iii) Until such time orders are passed on Exts P11 to P15 stay petitions, all further proceedings pursuant to Exts P1 to P5 and P16 shall stand deferred. sd/- sks/9.8.2023 C.S.DIAS, JUDGE WP(C) No.26158 of 2023 APPENDIX OF WP(C) 26158/2023 WP(C) No.26158 of 2023 Exhibit P11 Exhibit P12 Exhibit P13 Exhibit P14 Exhibit P15 Exhibit P16 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2017-18 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2019-20 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023 TRUE COPY OF THE NOTICE DATED 13.7.2023 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT