IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, 28TH DAY OF FEBRUARY 2020 / 9TH PHALGUNA, 1941 WP(C).No.5900 OF 2020(J) PETITIONER/S: SREEVALSAM GOLD AND DIAMONDS PRIVATE LTD SREEVALSAM BUILDING, M.C. ROAD, PANDALAM, PATHANAMTHITTA-689501, REPRESENTED BY ITS DIRECTOR, SHRI. VARUN RAJ, BY ADVS. SRI.S.MUHAMMED HANEEFF SRI.M.H.ASIF ALI RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2 COMMISSIONER OF INCOME TAX(APPEALS)III 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682036. SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5900 OF 2020(J) 2 JUDGMENT Dated this 28th day of February 2020 petitioner filed appeals in Exts.P3 and P4 aggrieved by orders of assessment in Exts.P1 and P2 made under Income Tax Act, 1961. petitioner has filed appeals with Exts.P5 and P6 stay petitions. petitioner prays for appropriate direction to appellate authority to consider and dispose of Exts.P5 and P6 expeditiously. 2. case of petitioner is that either mere filing of appeal or pendency of appeal does not amount to granting stay by appellate authority. delay in considering and disposing of Exts.P5 and P6 results in assessing officer taking steps for recovering tax amount which is under challenge in Exts.P3 and P4. assessing officer, if is successful in his effort statutory appeal would become either academic or ineffective. It is further contended by petitioner that in manner law provides for protecting interest of appellant pending appeal, orders on stay petitions are passed WP(C).No.5900 OF 2020(J) 3 expeditiously. Hence writ petition. 3. Perused Exts.P1, P2, P3, P4, P5 and P6. Prima facie I am satisfied that case is made out for issuing necessary directions to 2 nd respondent to dispose of stay petitions in Exts.P5 and P6. Having regard to limited prayer and grounds referred to above, this Court is satisfied that writ petition can be disposed of by this order: (a) appellate authority/2nd respondent considers and disposes of Exts.P5 and P6 application as early as possible, preferably within two months from date of receipt of copy of this judgment. (b) respondents are directed not to take coercive steps or recover amount determined in orders under appeal for ten weeks from today. Sd/- S.V.BHATTI JUDGE JS WP(C).No.5900 OF 2020(J) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2019 PASSED BY 1ST RESPONDENT FOR AY-2016-17 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 28.12.2019 PASSED BY 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL DATED 21.01.2020 FOR 1Y-2016-17 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED 21.01.2020 FOR AY-2017-18 FILED BY PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 01.02.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2016-17. EXHIBIT P6 TRUE COPY OF STAY PETITION DATED 01.02.2010 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2017-18. Sreevalsam Gold And Diamonds Private Ltd. v. Assistant Commissioner of Income-tax, Central Circle, Kollam