Leo Kolathu James Vs Income Tax Officer

High Court Of Kerala 12 Jul 2023 Writ Petition (C) No.22594 Of 2023 (2023) 07 KL CK 0087
Bench: Single Bench
Result Published

Judgement Snapshot

Case Number

Writ Petition (C) No.22594 Of 2023

Hon'ble Bench

C.S.Dias, J

Advocates

Aji V.Dev, Alan Priyadarshi Dev, S.Sajeevan

Final Decision

Disposed Of

Judgement Text

Translate:

C.S.Dias, J

1. The writ petition is filed to direct the third respondent to consider and dispose of Ext P2 appeal and Ext P3 stay petition, expeditiously.

2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the third respondent on 01.06.2020. Subsequently, the petitioner has filed Ext P3 stay petition on 29.06.2023 in Ext P2 appeal. Now, the first respondent has issued Ext P4 notice. The petitioner is apprehensive that during the pendency of Exts P2 & P3, the respondents may enforce Ext P1 assessment order. Hence, the writ petition.

3. Heard; Sri. Aji V.Dev, the learned counsel appearing for the petitioner and Sri. Jose Joseph, the learned   Standing Counsel appearing for the respondents.

4. Having considered the pleadings and materials on record and taking note of the fact that Ext P3 stay petition is pending consideration before the third respondent since 29.06.2023, I deem it appropriate to dispose of the writ petition.

Resultantly, I order the writ petition as follows:

(i) The third respondent is directed to consider and dispose of Ext P3 stay petition, 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 this judgment, after affording the petitioner an opportunity of being heard.

(ii) Needless to mention that, if the third respondent proposes to pass a conditional order of stay, he shall state reasons for the same.

(iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant to Exts P1 & P4 shall stand deferred.

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