The Kerala High Court directed Income Tax Commissioner to decide the stay petition expeditiously in the matter of challenge on assessment order and stay petition.
The writ petition was filed under Article 226 of the Constitution of India by Pallikara Krishnakutty Nair Ramachandran. The writ petition was filed to direct the 2nd respondent, Commissioner of Income Tax (Appeals) to consider and dispose of the appeal and the stay petition, expeditiously.
The petitioner’s case is that aggrieved by the assessment order, the petitioner has preferred an appeal along with the stay petition before the 2nd respondent. In the meantime, the 3rd respondent, Income Tax Officer has issued the notice. The petitioner is apprehensive that the respondents may enforce the assessment order and the notice issued by the Income Tax Officer. Hence, the writ petition was filed before the High Court.
A Single Bench of Justice CS Dias observed directed the 2nd respondent, Commissioner of Income Tax to consider and dispose of the 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.
It was also made clear that if the 2nd respondent proposes to pass any conditional interim order of stay, the Commissioner of Income Tax shall state reasons for the same and until such time orders are passed on the stay petition, all further proceedings pursuant to the assessment order and the notice issued by the Income Tax Officer shall stand deferred.
Anil D.Nair, the Counsel appeared for the petitioner and Christopher Abraham, the Counsel appeared for the respondents.
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