Manju Shaji v. CIT (Appeals), Thiruvananthapuram / ITO, Ward-2, Kollam - 2020-LL-0306-26

Citation	2020-LL-0306-26
Appellant Name	Manju Shaji
Respondent Name	CIT (Appeals), Thiruvananthapuram / ITO, Ward-2, Kollam
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	06/03/2020
Assessment Year	2017-18
Judgment	View Judgment
Keyword Tags	application for stay • stay petition
Bot Summary:	No.6841 OF 2020(E) 2 JUDGMENT Petitioner has approached this Court, seeking a direction to the appellate authority to dispose of the appeal and interim application preferred against the assessment order issued by the second respondent - Commissioner of Income Tax. Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a copy of this judgment. Learned Counsel for the petitioner submitted that during the pendency of the writ petition, the bank account of the petitioner has been freezed. Lerned Counsel for the petitioner prayed that he may be permitted to operate the account. Accordingly, I defer the order of freezing of the account for 15 WP(C). No.6841 OF 2020(E) 3 days enabling the petitioner to operate the account during this period.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C). No. 6841 OF 2020(E) PETITIONER/S: MANJU SHAJI AGED 40 YEARS W/O. SHAJI, MADAVAM, PADA NORTH, KARUNAGAPALLY, KOLLAM. BY ADVS. SRI. R. SUNIL KUMAR SMT. A. SALINI LAL RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695003. 2 INCOME TAX OFFICER, WARD-2, AAYYAKAR BHAVAN, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM 691001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6841 OF 2020(E) 2 JUDGMENT Petitioner has approached this Court, seeking direction to appellate authority to dispose of appeal and interim application preferred against assessment order issued by second respondent - Commissioner of Income Tax (Appeals). 2. Though this Court ought not to have interfered, but in interest of justice, without expressing any opinion, this writ petition is disposed of with direction to second respondent to take decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording opportunity of hearing to petitioner within period of one month from date of receipt of copy of this judgment. 3. Learned Counsel for petitioner submitted that during pendency of writ petition, bank account of petitioner has been freezed. Lerned Counsel for petitioner prayed that he may be permitted to operate account. Accordingly, I defer order of freezing of account for 15 WP(C).No.6841 OF 2020(E) 3 days enabling petitioner to operate account during this period. Sd/- AMIT RAWAL JUDGE Jm WP(C). No. 6841 OF 2020(E) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER ISSUED BY SECOND RESPONDENT DATED 18/12/2029. EXHIBIT P2 TRUE COPY OF APPEAL IN FORM NUMBER 35 FOR ASSESSMENT YEAR 2017-18 DATED 20/1/2020. EXHIBIT P3 TRUE COPY OF STAY PETITION PREFERRED ALONG WITH EXHIBIT P2. Manju Shaji v. CIT (Appeals), Thiruvananthapuram / ITO, Ward-2, Kollam

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