Wp(C)/7649/2018 Of I.n. Rajesh v. Deputy Commissioner Of Income Tax, Thrissur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939 WP(C).No. 7649 of 2018 PETITIONER I.N.RAJESH AGED 45 YEARS, S/O.NARAYANAN, PROPRIETOR, GOUTHAM PHARMA, COSMOPOLITAN LANE, NEAR RAJI NURSING HOME, CHEMBUKKAVU, THRISSUR-680120. BY ADVS.SRI.C.UNNIKRISHNAN (KOLLAM) SRI.JOHNSON GOMEZ RESPONDENTS: 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. CENTRAL CIRCLE, AYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-4, POORNIMA BUILDINGS, PANAMPALLY NAGAR, COCHIN-682036. POORNIMA BUILDINGS, PANAMPALLY NAGAR, COCHIN-682036. 3. THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHAIR PERSON, C-II/49, SATYA MARG, CHANAKYAPURI, NEW DELHI-110021. 4. UNION OF INDIA REVENUE/FINANCE, REVENUE/FINANCE, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF 128 A, NORTH BLOCK, NEW DELHI-110001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7649 of 2018 (E) APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDERS DATED 27-12-2017 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDERS DATED 27-12-2017 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDERS DATED 27-12-2017 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P4 TRUE COPY OF THE APPEAL FILED ON 25-01-2018 AGAINST THE ASSESSMENT ORDER OF 2013-14.EXHIBIT P5 TRUE COPY OF THE APPEAL FILED ON 25-01-2018 AGAINST THE ASSESSMENT ORDER OF 2014-15.EXHIBIT P6 TRUE COPY OF THE APPEAL FILED ON 25-01-2018 AGAINST THE ASSESSMENT ORDER OF 2015-16.EXHIBIT P7 TRUE COPY OF THE COMMUNICATION DATED 09-02-2018 INITIATING PENALTY PROCEEDINGS U/S.221 BY THE 1ST RESPONDENT AS PER.EXHIBIT P8 TRUE COPY OF THE COMMUNICATION NO.AJGPRO788P/DCIT(CC)/TCR/2017-18 DATED 26-02-2018 REJECTING STAY ISSUED BY THE 1ST RESPONDENT.EXHIBIT P9 TRUE COPY OF THE STAY PETITION DATED 28-02-2018 PREFERRED BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:NIL rsr //TRUE COPY// SD/- PA TO JUDGE P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.7649 of 2018 --------------------------------------------------------------- Dated this the 7[th] day of March, 2018 J U D G M E N T Petitioner is an assessee under the Income Tax Act(the Act) on the rolls of the first respondent. Aggrieved byExts.P1 to P3 assessment orders, the petitioner preferredExts.P4 to P6 appeals before the second respondent. Ext.P9 isthe composite application for stay preferred by the petitioner inExts.P4 to P6 appeals. The grievance of the petitioner in thewrit petition concerns the delay on the part of the secondrespondent in passing orders on Ext.P9 application for stay. Itis alleged by the petitioner in the writ petition that proceedingshave already been initiated for realisation of the amountscovered by Exts.P1 to P3 orders. The petitioner, therefore,seeks appropriate directions in this regard, in this writ petition.2.Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents. also the learned Standing Counsel for the respondents. Having regard to the facts and circumstances of thecase, I deem it appropriate to dispose of the writ petitiondirecting the second respondent to take a decision on Ext.P9application for stay, within two months from the date of receipt ofa copy of this judgment. Ordered accordingly. Needless to saythat until orders are passed on Ext.P9 application for stay, furtherproceedings for realisation of the amounts covered by Exts.P1 toP3 assessment orders shall be deferred. rsr Sd/- P.B.SURESH KUMAR JUDGE