Wp(C)/3650/2020 Of Edathadan Sukumaran Udhavan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3650 OF 2020(E) PETITIONER/S: SRI EDATHADAN SUKUMARAN UDHAVAN,AGED 40 YEARSS/O.SUKUMARAN, EDATHADAN HOUSE, ALOOR, V.R.PURAM P.O., CHALAKUDY, THRISSUR - 680 722. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 2(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal and Ext.P3 stay petition preferredbefore the second respondent/Commissioner of Income Tax(Appeals) against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent to take a decision on Ext.P2 appeal / Ext.P3 staypetition, in accordance with law, after affording anopportunity of hearing to the petitioner, within a period ofthree months from the date of receipt of a copy of thisjudgment. Till such time a decision is taken as aforesaid,recovery proceedings pursuant to the assessment order shallbe kept in abeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/12/2019 PASSED BY THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE &COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25/01/2020 FOR AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 25/01/2020 FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT FOR AY-2017-18.