Wp(C)/7842/2018 Of Chiramel Kunjavoo Chakkunny George v. Income Tax Officer, Thrissur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939 WP(C).No. 7842 of 2018 PETITIONER(S) CHIRAMEL KUNJAVOO CHAKKUNNY GEORGE, SON OF CHAKKUNNY, CHIRAMAL KUNJAVOO HOUSE, KIZHAKKUMPATTUKARA, EAST FORT P.O., THRISSUR, PIN-680 005. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT(S): 1. THE INCOME TAX OFFICER, WARD 2(2), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680 001. 2. THE COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680 001. BY ADV. SRI.JOSE JOSEPH, S.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. 09/03/2018 APPENDIX PETITIONER(S)' EXHIBITSEXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT. P1 FILED BEFORE THE 2ND RESPONDENT.EXHIBIT P3 COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT ALONG WITH EXT.P2 APPEAL.EXHIBIT P4 COPY OF ORDER DATED 24-02-2018 ISSUED BY THE 1ST RESPONDENT.RESPONDENT(S)' EXHIBITS :NIL//TRUE COPY//P.S.TO JUDGE A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.7842 of 2018 ------------------------------------ Dated this the 8[th] day of March, 2018 J U D G M E N T The petitioner, as against Ext.P1 assessment order underthe Income Tax Act, approached the 2[nd] respondent in appeal.The petitioner also moved a stay application as per Ext.P3. Infact, the petitioner moved the stay application before theassessing authority. The assessing authority granted a stay oncondition that the petitioner should remit 20% of the pendingdemand. Taking note of the facts and circumstances of the case,there shall be a direction to the 2[nd] respondent to dispose ofthe stay application within a period of two months, after noticeto the petitioner. Considering the financial difficulty expressedby the petitioner, the petitioner is permitted to pay 1/4[th] of theamount demanded as per Ext.P4 on or before 20.03.2018. Itis made clear that the payment as above would depend upon the orders to be passed in the appeal. This writ petition is disposed of as above. Sd/- A. MUHAMED MUSTAQUEJUDGE smp