IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 16757 of 2011(T) -------------------------- PETITIONER(S): ----------------------- M.J. LAWRENCE, MADATHIPARAMBIL (KADAMATTUPARAMBIL) MARADU PO, ERNAKULAM, COCHIN 682 304. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ----------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, ERNAKULAM - 682018 2. THE COMMISSIONER OF INCOME TAX (APPEALS) ERNAKULAM - 682018 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SR. GOVT. PLEADER SRI.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16757 of 2011 APPENDIX: PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2010 ISSUED TO THE PETITIONER. EXT.P2: TRUE COPY OF THE APPEAL FOR THE YEAR 2007-08 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P3: TRUE COPY OF THE STAY FOR THE YEAR 2007-08 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P4: TRUE COPY OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, ERNAKULAM. EXT.P5: TRUE COPY OF THE NOTICE DATED 2.6.2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE. KP S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 16757 OF 2011 ------------------------------------------------- DATED THIS THE 12th DAY OF JULY, 2011 J U D G M E N T Against Ext.P1 assessment order petitioner filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 stay petition. Petitioner also filed Ext.P4 rectification application before the 1st respondent in respect of certain alleged mistakes in the assessment order. Petitioner's grievance in this writ petition is that Ext.P4 application for rectification is not being considered by the 1st respondent. Petitioner also seeks disposal of Ext.P3 stay petition filed by the petitioner before the 2nd respondent. 2. Learned Standing Counsel for the Income Tax Department points out that as per the rules the Department has time till 31-07-2011 to dispose of the application for rectification. 3. Having heard both sides I dispose of the writ petition with the following directions: The 1st respondent shall consider and pass orders on Ext.P4 application for rectification as expeditiously as possible at any rate before 31-07-2011. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition as expeditiously as possible, W.P.(C)No. 16757/2011 -2- at any rate within one month from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P3 the recovery proceedings shall be kept in abeyance. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge