Sanoof Mulanthala vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 8677 Ker

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WP(C) No.26158 of 2023


                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE C.S.DIAS
     WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945
                           WP(C) NO. 26158 OF 2023
PETITIONER/S:

              SANOOF MULANTHALA
              MULANTHALA HOUSE, ALATHIYUR P.O, TIRUR TALUK
              MALAPPURAM DISTRICT, KERALA, PIN - 676102

              BY ADVS.
              ANIL D. NAIR
              TELMA RAJU
              AADITYA NAIR


RESPONDENT/S:

       1      ASSISTANT COMMISSIONER OF INCOME TAX
              OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX
              CENTRAL CIRCLE-1, AAYAKAR BHAVAN, NORTH BLOCK NEW
              ANNEXE BUILDING, MANANCHIRA, KOZHIKODE, KERALA, PIN
              - 673001

       2      COMMISSIONER OF INCOME TAX (APPEALS)-III
              POORNIMA BUILDING, MANORAMA JUNCTION, PANAMPILLY
              NAGAR, KOCHI, PIN - 682036

       3      THE BRANCH MANAGER
              FEDERAL BANK LIMITED 21/119, PURATHOOR ROAD ,ALATHUR
              P.O, MALAPPURAM DISTRICT MALAPPURAM, PIN - 676102

OTHER PRESENT:

              Sri Jose joseph



       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON    09.08.2023,        THE   COURT   ON       THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
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WP(C) No.26158 of 2023


                             C.S DIAS,J.
                          ---------------------------
                     WP(C) No.26158 of 2023
                         -----------------------------
                Dated this the 9th day of August, 2023 .

                            JUDGMENT

The writ petition is filed to direct the second respondent

to consider and dispose of Exts P11 to P15 stay petitions,

expeditiously.

2. The petitioner's case is that, aggrieved by Exts P1 to

P5 assessment orders, the petitioner has preferred Exts P6 to

P10 appeals before the second respondent on 20.4.2023.

Along with the appeals, the petitioner also preferred Exts P11

to P15 stay petitions on 27.4.2023. During the pendency of

Exts P6 to P15, the third respondent has issued Ext P16

garnishee notice. The petitioner apprehends that the

respondents may enforce Exts P1 to P5 through Ext P16.

Hence the writ petition.

WP(C) No.26158 of 2023

3. Heard; Sri.Anil D Nair, 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 Exts P11 to P15 stay

petitions are pending consideration 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 P11 to P15 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.

WP(C) No.26158 of 2023

(ii) If the second respondent proposes to pass any

conditional interim order of stay, he shall state reasons for the

same.

(iii) Until such time orders are passed on Exts P11 to

P15 stay petitions, all further proceedings pursuant to Exts

P1 to P5 and P16 shall stand deferred.

sd/-

sks/9.8.2023 C.S.DIAS, JUDGE

WP(C) No.26158 of 2023

APPENDIX OF WP(C) 26158/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P3 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P4 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-19 DATED 25.03.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.3.2023 FOR THE ASSESSMENT YEAR 2019-20

Exhibit P6 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2014-15 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023

Exhibit P7 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023

Exhibit P8 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2017-18 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023

Exhibit P9 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023

Exhibit P10 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2019-20 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 20.04.2023

WP(C) No.26158 of 2023

Exhibit P11 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2014-15 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023

Exhibit P12 TRUE COPY OF STAY PETITION FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023

Exhibit P13 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2017-18 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023

Exhibit P14 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2018-19 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023

Exhibit P15 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2019-20 FILED BEFORE THE 2ND RESPONDENT DATED 27.04.2023

Exhibit P16 TRUE COPY OF THE NOTICE DATED 13.7.2023 ISSUED BY THE 1ST RESPONDENT TO THE 3RD RESPONDENT