M/S. Dilip H Sampat vs The Income Tax Officer

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                        WP(C) NO. 21484 OF 2022
PETITIONER/S:

           M/S. DILIP H SAMPAT
           12/171, BIG BAZAR, KOZHIKODE - 673 001. REPRESENTED BY
           ITS PARTNER DILIP H.SAMPAT
           BY ADVS.
           T.M.SREEDHARAN (SR.)
           V.P.NARAYANAN
           ALAN PRIYADARSHI DEV


RESPONDENT/S:

    1      THE INCOME TAX OFFICER
           WARD 1 (1), AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX
           BUILDING, MANANCHIRA, KOZHIKODE - 673 001.
    2      ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
           INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT
           CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
           ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM,
           DELHI 110 003. -
    3      THE COMMISSIONER OF INCOME TAX(APPEALS)
           NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
           MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI - 110
           003.
           SRI. CHRISTOPHER ABRAHAM - SC
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 21484 OF 2022                   2



                                   JUDGMENT

Petitioner suffered Ext.P1 order of assessment under the Income Tax Act. Petitioner has preferred Ext.P3 appeal along with Ext.P4 application for stay before the 3rd respondent. Petitioner apprehends proceedings for recovery of amounts, assessed in terms of Ext.P1, pending consideration of the stay application by the 3rd respondent.

2. Having regard to the facts and circumstances of the case and after having heard the learned standing Counsel appearing for the respondents, the writ petition is disposed of, directing the 3rd respondent to consider and pass orders on Ext.P4 application for stay, after affording an opportunity of hearing to the petitioner. Till such time orders are passed on Ext.P4, proceedings of recovery of any amount due under Ext.P1 shall he kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ajt WP(C) NO. 21484 OF 2022 3 APPENDIX OF WP(C) 21484/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2022 U/S 147 R.W.S.144B OF THE INCOME TAX ACT, ALONG WITH DEMAND NOTICE, FOR THE ASSESSMENT YEAR 2013-14 Exhibit P2 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.06.2022 Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEAR 2013-14 Exhibit P4 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2013-14