O.P. Achuthankutty @APPELLANT@Hash The Deputy Commissioner Of Income Tax And Ors

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Exts.P1 to P3 assessment orders, the petitioner preferred Exts.P4 to P6 appeals before the second respondent. Ext.P13 is the composite application for stay filed by the petitioner in Exts.P4 to P6 appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Exts.P4 to Ext.P6 appeals. It is stated that though the petitioner moved for stay before the the competent authority under sub-section (6) of Section 220 of the Act, the petitioner was called upon to pay 20% of the demand while granting the stay sought for by him in terms of Ext.P10 communication and the said decision has been affirmed by the third respondent in terms of Ext.P12 communication. It is alleged by the petitioner that since the said directions have not been complied with by the petitioner, proceedings have been initiated for realisation of the amounts covered by Exts.P1 to P3 orders. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

Heard the learned counsel for the petitioner as also the learned Standing Counsel for the respondents.

Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the second respondent to take a decision on Ext.P13 composite application for stay, within two months from the date of receipt of a copy of this judgment, untrammelled by Exts.P10 and P12 communications. Ordered accordingly. Needless to say that until orders are passed on Ext.P13 application for stay, further proceedings for realisation of the amounts covered by Exts.P1 to P3 assessment orders shall be deferred.