IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 6TH MAY 2008 / 15TH SRAVANA 1930 WP(C).No. 14094 of 2008(C) -------------------------- PETITIONER: ------------ K.P.ABDUL MAJEED, SONA, KOTTARAM ROAD, CALICUT. BY ADV. SRI.P.RAGHUNATH RESPONDENTS: ------------- 1. ASST.COMMISSIONER OF INCOME TAX CIRCLE1(1) CALICUT. 2. COMMISSIONER OF INCOME TAX (APPEALS) CALICUT. BY SRI. GEORGE K. GEORGE, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).14094/2008 -------------------- Dated this the 6th day of May, 2008 JUDGMENT Though several contentions have been raised in this writ petition, after hearing learned counsel for the petitioner and the learned senior counsel appearing on behalf of Income Tax Department, I am satisfied that the only direction which is warranted at this stage is one to the Appellate Authority to defer the disposal of appeals against Exts.P1, P2 and P3, till the cross-examination of the witnesses, as proposed under Ext.P10, is completed and reasonable opportunity is afforded to the petitioner to raise additional grounds before the Appellate Authority, if so advised and if so warranted. In the result, writ petition is disposed of directing the second respondent to defer the disposal of appeals against Exts.P1 to P3 for a period of six weeks from today. In the meanwhile, cross-examination of the witnesses as proposed under Ext.P10, shall be necessarily completed by 25.5.2008. There upon, the petitioner shall be afforded W.P.(C).14094/2008 2 an opportunity, if so advised, to raise additional grounds before the Appellate Authority and he shall also be heard before the appeals are disposed of on such additional grounds. V.GIRI, Judge mrcs