IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WP(C).No.11368 OF 2020(U) PETITIONER/S: SHANAVAS HASSAN PROPRIETOR, M/S. GOLDWOOD INDUSTRIES, PAIPRA, PEZHAKAPPILLY P.O, MUVATTUPUZHA, ERNAKULAM 686673 BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 1, K.A.P COMMERCIAL COMPLEX, ALUVA RANGE, R.S ROAD, ALUVA 683101 2 COMMISSIONER OF INCOME TAX (APPEALS), PANAMPILLY NAGAR, KOCHI 682 002 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.11368 OF 2020(U) 2 JUDGMENT Dated this 10th day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against Ext.P1 assessment order. 2. Heard learned counsel for parties. Without expressing any opinion on merits of matter, I dispose of writ petition with direction to Commissioner of Income Tax (Appeals-2) to take decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording opportunity of hearing to petitioner, within period of 30 days from date of receipt of copy of order. Till such time, recovery proceedings pursuant to demand notice shall be kept in abeyance. It is made clear that interim stay is till disposal of interim application and not beyond. Sd/- sab AMIT RAWAL,JUDGE WP(C).No.11368 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 Shanavas Hassan v. Assistant Commissioner of Income-tax , Circle 1, Aluva Range, Aluva / Commissioner of Income-tax (Appeals), Kochi