Aruvipuram Sree Narayana Dharma ... vs The Income Tax Officer

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
                        WP(C) NO. 25581 OF 2022
PETITIONER/S:

          ARUVIPURAM SREE NARAYANA DHARMA PARIPALANA YOGAM
          SNDP UNION NO. 60A, PUNALUR 691 305 REPRESENTED BY ITS
          SECRETARY R. HARIDAS, S/O RAGHAVAN, SREEHARI, EROOR
          P.O,
          KOLLAM, PIN - 691312
          BY ADVS.
          THOMAS T.VARGHESE
          PHILIP T.VARGHESE
          ACHU SUBHA ABRAHAM
          V.T.LITHA
          K.R.MONISHA


RESPONDENT/S:

    1     THE INCOME TAX OFFICER
          WARD NO. 2,
          AAYAKAR BHAVAN, INCOME TAX OFFICE,
          NEAR KARBALA JUNCTION, RAILWAY STATION ROAD,
          KOLLAM., PIN - 691001
    2     NATIONAL FACELESS ASSESSMENT CENTRE
          REPRESENTED BY THE OFFICER-IN-CHARGE,
          INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
          NORTH BLOCK, NEW DELHI., PIN - 110001
    3     NATIONAL FACELESS APPEAL CENTRE
          REPRESENTED BY THE OFFICER-IN-CHARGE,
          INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
          NORTH BLOCK, NEW DELHI ., PIN - 110001
          SRI. CHRISTOPHER ABRAHAM
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 25581 OF 2022                         2



                                   JUDGMENT

Against Ext.P1 order of assessment, the petitioner has preferred Ext.P4 appeal before the First Appellate Authority. The petitioner has approached this Court, being aggrieved by the fact that proceedings are being initiated to recover amounts due under Ext.P1, pending consideration of the appeal.

2. Heard the learned Standing Counsel appearing for the respondent Department also.

3. Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing that the 3rd respondent shall provide a link to the petitioner for uploading a stay petition within ten days from today. On the petitioner filing a stay petition within a period of two weeks from the date on which the link is provided to the petitioner, any demand pursuant to Ext.P1 order of assessment shall be kept in abeyance till a decision is taken by the Appellate Authority on the stay petition to be filed by the petitioner.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt WP(C) NO. 25581 OF 2022 3 APPENDIX OF WP(C) 25581/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 Exhibit P2 TRUE COPY OF THE COMPUTATION SHEET ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 Exhibit P3 TRUE COPY OF THE NOTICE OF THE DEMAND ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 28.03.2022 Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 26.04.2022 Exhibit P5 TRUE COPY OF THE SAID NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 21.06.2022