Raveendran Mrithinjayan vs Deputy Commissioner

Kerala High Court

Raveendran Mrithinjayan vs Deputy Commissioner on 3 May, 2024

Author: Kauser Edappagath

Bench: Kauser Edappagath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
              THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
        FRIDAY, THE 3RD DAY OF MAY 2024 / 13TH VAISAKHA, 1946
                        WP(C) NO. 16793 OF 2024
PETITIONER:

           RAVEENDRAN MRITHINJAYAN
           AGED 62 YEARS
           HOUSE NO. 22, CHOICE VILLAGE,
           TRIPUNITHURA, PIN - 682301

           BY ADVS.
           K.S.HARIHARAN NAIR
           G.REMADEVI
           HARIMA HARIHARAN
           RAJATH R NATH
           DHEERAJ SASIDHARAN
           SREE HARIDEV


RESPONDENTS:

    1      DEPUTY COMMISSIONER
           OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER,
           INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING,
           I S PRESS ROAD, KOCHI, PIN - 682018

    2      THE COMMISSIONER OF INCOME TAX (APPEALS)
           NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001

           BY ADV.


           SRI.MOHAMMED ISHAK, SC,
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 16793 OF 2024
                                   2

                             JUDGMENT

The Income Tax Department has initiated proceedings against the petitioner for the assessment year 2019-2020 based on the survey conducted by it in the business premises of the petitioner. Thereafter Ext.P1 assessment order was passed. Challenging Ext.P1, the petitioner preferred Ext.P2 appeal before the 2 nd respondent. The petitioner has also moved Ext.P3 stay petition. Exts.P2 and P3 are pending before the 2nd respondent. The grievance of the petitioner is that, in the meanwhile the 1 st respondent is initiating steps for recovery of demand as per the demand notice in Ext.P1 order. The limited prayer of the petitioner is to give a direction to the 2 nd respondent to consider and dispose of Ext.P2 appeal and Ext.P3 stay petition.

Having heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents, this writ petition is disposed of with a direction to the 2nd respondent to consider Ext.P3 stay petition and pass orders within a period of two months from today. Till then, the recovery proceedings against the petitioner for WP(C) NO. 16793 OF 2024 3 recovery of the amount confirmed against him by Ext.P1 order shall be kept in abeyance.

Sd/-

DR. KAUSER EDAPPAGATH JUDGE scs WP(C) NO. 16793 OF 2024 4 APPENDIX OF WP(C) 16793/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 27-03- 2024 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2019-20 Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 25-04- 2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1 Exhibit P3 COPY OF THE STAY PETITION DATED 25-04- 2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL Exhibit P4 COPY OF THE JUDGMENT DATED 12-03-2024 PASSED BY THE HON'BLE HIGH COURT IN WP© NO. 9702/2024