The Moolathara Service Co-Operative Bank Ltd @APPELLANT@Hash The Income Tax Officer And Anr

Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. Aggrieved by Ext.P1 series assessment orders, the petitioner preferred Ext.P2 series appeals before the second respondent. Ext.P3 series are the applications for stay preferred by the petitioner in Ext.P2 series appeals. The grievance of the petitioner in the writ petition concerns the delay on the part of the second respondent in passing orders on Ext.P3 series applications for stay. It is alleged by the petitioner in the writ petition that proceedings have already been initiated for realisation of the amounts covered by Ext.P1 series 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.P3 series applications for stay, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. This shall be done untrammelled by the orders, if any, passed by the competent authorities under the Act in exercise of their powers under sub-section (6) of Section 220 of the Act. Needless to say that until orders are passed on Ext.P3 series applications for stay, further proceedings for realisation of the amounts covered by Ext.P1 series assessment orders shall be deferred.