High CourtsSingle Bench(2023) 05 KL CK 0222

Viji Daiz vs Assistant Commissioner Of Income Tax Income Tax Department

High Court Of Kerala · Decided on 26 May 2023

HON’BLE JUDGES
C.S Dias, J
RESULT
Disposed Of
CASE NUMBER
Writ Petition (C) No. 16795 Of 2023

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Judgment

6 paragraphs · 253 words

C.S Dias, J

1.

The writ petition is filed to direct the 3rd respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition which are filed challenging Ext.P1 assessment order.

2.

The petitioner's case is that the 1st respondent has passed Ext.P1 order, against which the petitioner has preferred Ext.P2 appeal on 16.12.2019 and Ext.P3 stay petition on 22.05.2023 before the 2nd respondent. However, the 2nd respondent has not considered the same and there is a threat that they would proceed with Ext.P1 assessment order. Hence, the writ petition.

3.

Heard; Sri.Harisankar V. Menon, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Counsel appearing for the respondents.

4.

Having considered the pleadings and materials on record and taking note of the fact that Ext.P2 appeal was filed as early as on 16.12.2019 and Ext.P3 stay petition has been filed on 22.05.2023, I am of the view that the 2nd respondent is to be directed to consider and dispose of Ext.P3 stay petition within a time period.

Hence, I direct the 2nd/3rd respondent to consider and dispose of Ext.P3 stay petition, in accordance with law, as expeditiously as possible at any rate within a period of two months from the date of receipt of a certified copy of this judgment. Needless to mention that the 2nd/3rd respondent shall mention reasons for passing the stay petition. Until such time orders are passed on Ext.P3 stay petition, all further proceedings pursuant to Exts.P1 and P7 shall be kept in abeyance.