Palakkaparambil Hameed Abdul Majeed vs Assistant Commissioner Of Income Tax, Central Circle, Thrissur, Pin 680001

C.S Dias, J

The writ petition is filed to direct the second respondent to consider and dispose of Exts.P15 to P21 stay petitions, expeditiously.

The petitioner's case is that, aggrieved by Exts.P1 to P7 penalty orders, the petitioner has preferred Exts.P8 to P14 appeals before the second respondent. Along with the appeals, the petitioner also preferred Ext.P15 to P21 stay petitions on 31.5.2023. During the pendency of the appeals and the stay petitions, the third respondent has issued Ext.P22 notice. Hence, the writ petition.

Heard; Sri. Anil D. Nair, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents.

Having considered the pleadings and materials on record and taking note of the fact that Exts.P15 to P21 stay petitions are pending before the second respondent, I deem it appropriate to direct the second respondent to consider and dispose of the same, immediately.

Resultantly, I order the writ petition as follows:-

(i) The second respondent is directed to consider and dispose of Exts.P15 to P21 stay petitions, in accordance with law and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.

(ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same.

(iii) Until such time orders are passed on Exts.P15 to  P21,  all  further  proceedings  pursuant  to  Ext.P22 notice, so far it pertains to Exts. Ext.P1 to P7 shall stand deferred.