IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE AMIT RAWAL MONDAY, 25TH DAY OF MAY, 2020/4TH JYAISHTA, 1942 W.P(C).NO.10214 OF 2020 PETITIONER GRAND JEWELLERS, 348/V P ADINJARAYIL BUILDINGS, M.C.ROAD, KOOTHATTUKULAM P.O, ERNAKULAM BY ADVOCATE SMT.LATHA RESPONDENTS: 1. ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, ALUVA, ERNAKULAM 560037. 2. COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF CIT (APPEALS), ERNAKULAM 682 002. BY STANDING COUNSEL ADVOCATE SHRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION HAVING COME UP FOR ADMISSION ON 22.05.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.10214/20 2 JUDGMENT Petitioner, partnership firm preferred appeal against assessment order Ext.P1, accompanied by stay application Ext.P3. grievance of petitioner is that, during pendency of appeal, notice of demand under Section 156 of Income Tax Act was issued by 1 st respondent. predicament of petitioner is writ large as there is no adjudication on stay application. It is in these circumstances extra ordinary writ jurisdiction of this Court under Article 226 has been preferred. 2. Issue notice before admission. Sri.Christopher Abraham, learned Standing Counsel appearing for Income Tax Department submits that there would not be aversion to Commissioner of Income Tax Appeal, in case appropriate direction is issued for adjudication of stay application. 3. Having heard learned counsel for parties and appraised paper book and without commenting on merits of matter, I dispose of this writ petition with direction to W.P.(C).No.10214/20 3 2nd respondent to take call on application Ext.P3 preferred against assessment order as expeditiously as possible, within period of one month from date of receipt of copy of this judgment, after affording opportunity of hearing to petitioner in accordance with law. Till such time, operation of Ext.P4 is ordered to be kept in abeyance. It is made clear that interim direction shall be operative only till adjudication of stay application. With aforementioned direction, this writ petition is disposed of. Sd/- AMIT RAWAL JUDGE jm/ W.P.(C).No.10214/20 4 APPENDIX PETITIONERS EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.ITBA/AST/S/143(3)/2019- 2020/1022254176(1) ISSUED U/S. 143(3) OF INCOME TAX ACT 1961, DATED 13/12/2019 ISSUED BY FIRST RESPONDENT TO PETITIONER FOR ASSESSMENT YEAR 2017-2018. EXHIBIT P2 TRUE COPY OF APPEAL IN FORM NO.35 ALONG WITH GROUNDS OF APPEAL FILED BY PETITIONER BEFORE SECOND RESPONDENT AGAINST EXT.P1 ORDER. EXHIBIT P3 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN P2 APPEALS. EXHIBIT P4 TRUE COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF INCOME TAX ACT 1961 DATED 13/12/2019 ISSUED BY FIRST RESPONDENT TO PETITIONER. Grand Jewellers v. Assistant Commissioner of Income-tax, Office of Assistant Commissioner of Income-tax, Circle-1, Ernakulam / Commissioner of Income-tax (Appeals), Ernakulam