IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
WP(C) NO. 20515 OF 2022
PETITIONER:
GLASSCO HARDWARES & PLYWOODS,
NARANIPUZHA ROAD, CHANGARAMKULAM,
NANNAMUKKU POST, PONNANI TALUK,
MALAPPURAM-679 575,
REPRESENTED BY ITS MANAGING PARTNER,
SHRI SUJEESH K.V.
BY ADVS. T.M.SREEDHARAN (SR.)
V.P.NARAYANAN
ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX
TAX/INCOME TAX OFFICER, MAYUR BHAVAN, CONNAUGHT LANE,
BARAKHAMBA ROAD, NATIONAL FACELESS ASSESSMENT CENTRE,
NEW DELHI-110 001.
2 THE INCOME TAX OFFICER,
WARD-2, TIRUR- 676101, MALAPPURAM DISTRICT.
3 THE COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE,
INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,
JAWAHARLAL STADIUM, NEW DELHI-110 001.
OTHER PRESENT:
SRI. CHRISTOPHER ABRAHAM (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).No.20515/2022 2
JUDGMENT
Against Ext.P5 order of assessment, the petitioner has filed an appeal before the 3rd respondent along with an application for stay.
2. The learned counsel for the petitioner submits that Ext.P5 order of assessment is illegal and arbitrary and has been issued without considering the reply filed by the petitioner.
3. The learned Standing Counsel for the department submits that since the petitioner already filed a statutory appeal is only appropriate that a direction being issued to the Appellate Authority to consider and pass orders on the stay petition.
4. Having heard the learned counsel for the petitioner and the learned Standing Counsel for the department, this writ petition will stand disposed of directing the 3rd respondent to consider the stay petition filed by the petitioner along with the appeal filed against Ext.P5 order of assessment after affording an opportunity of W.P(C).No.20515/2022 3 hearing to the petitioner. The Appellate Authority shall, while, deciding the stay petition advert to the contentions taken by the petitioner that Ext.P5 order of assessment was passed without giving him proper opportunity and without considering the reply submitted by him. Till such time orders have passed on the stay petition filed by the petitioner any recovery steps pursuant to Ext.P5 shall be kept in abeyance.
Sd/-
GOPINATH P.
JUDGE ats W.P(C).No.20515/2022 4 APPENDIX OF WP(C) 20515/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REPLY DATED 28.2.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 15.3.2022 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE REPLY DATED 18.3.2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT. EXHIBIT P4 TRUE COPY OF THE RETURN OF INCOME SUBMITTED BY THE PETITIONER ON 23.3.2022 BEFORE THE 2ND RESPONDENT WHICH IS ACKNOWLEDGED ON 23.3.2022.
EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 27.3.2022 ISSUED BY THE 1ST RESPONDENT.