Wp(C)/41795/2018 Of Ponmundam Properties Pvt.ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 20TH DAY OF DECEMBER 2018 / 29THAGRAHAYANA, 1940 WP(C).No. 41795 of 2018 PETITIONER/S: M/S.PONMUNDAM PROPERTIES PVT.LTD.11/13, PUTHUKUDI, PONMUNDAM P.O., MALAPPURAM -676 106, REPRESENTED BY MANAGING DIRECTOR P.K.HAMZA. 11/13, PUTHUKUDI, PONMUNDAM P.O., MALAPPURAM - BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SMT. ARYA ANILSMT. NILOOFAR O. NIZAMSRI.SREEJITH R.NAIR RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE (II), KOZHIKODE - 673 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS III)ERNAKULAM - 682 036. OTHER PRESENT: SRI JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 41795 of 2018 JUDGMENT For the assessment years 2016-17, the petitioner filed astatutory appeal along with a stay petition. Pending that appeal, thepetitioner filed an application under Section 220(6) of the Income TaxAct. The Assistant Commissioner of Income Tax has, however,disposed of the petitioner's Ext.P4 application through the Ext.P5order. That authority required the petitioner to pay 20% as a pre-condition to have the proceedings stayed. Then, the petitionerchallenged the Ext.P5 before the Commissioner of Income Tax,through Ext.P6 application. Seeking its early disposal, the petitionerhas filed this writ petition. 2.In response to the submissions made by the petitioner'scounsel, the learned Standing Counsel informs the Court that theCommissioner of Income Tax will consider the Ext.P6 applicationexpeditiously. Recording that submission, I dispose of the writ petition. Sd/- DAMA SESHADRI NAIDU JUDGE W.P.(C). No. 41795 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/12/2017. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE APPLICATION UNDER SEC.220(6) FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P5TRUE COPY OF THE ORDER BY THE 1ST RESPONDENT DATED 02/02/2018. EXHIBIT P6 TRUE COPY OF LETTER DATED 12/02/2018.