Muhammed Ali P.P vs Assistant Commissioner Of Income Tax

Kerala High Court

Muhammed Ali P.P vs Assistant Commissioner Of Income Tax 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. 16876 OF 2024
PETITIONER:

               MUHAMMED ALI P.P., AGED 64 YEARS, A-11A BENZEER
               MANZIL, KUTTOOR POST AR NAGAR, MALAPPURAM, PIN -
               676 305

            BY ADVS.
            P.RAGHUNATHAN
            PREMJIT NAGENDRAN
            RISHAL.K
            SAIJESH A.



RESPONDENTS:

    1          ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
               CIRCLE-1, AAYAKKAR BHAVAN, MANANCHIRA,
               KOZHIKODE, PIN - 673 001

    2          ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL
               CIRCLE , AAYAKKAR BHAVAN, KOCHI, PIN - 682 018

    3          COMMISSIONER OF INCOME TAX [APPEALS]-3, C.R
               BUILDING, I.S PRESS ROAD, ERNAKULAM, PIN - 682
               018



               SRI.JOSE JOSEPH, SC




        THIS    WRIT   PETITION    (CIVIL)   HAVING   COME    UP    FOR
ADMISSION       ON   03.05.2024,   THE   COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C)No.16876 of 2024

                                ..2..




                   JUDGMENT

The Income Tax Department has initiated proceedings against the petitioner for the assessment years 2011-2012, 2012-2013 and 2013-2014. Thereafter, Exts.P1 to P3 assessment orders were passed. Challenging Exts.P1 to P3, the petitioner preferred Exts.P4 to P6 appeals before the 3 rd respondent. The petitioner has also moved Exts.P7 to P9 stay petitions. Exts.P4 to P6 and P7 to P9 are pending before the 3rd respondent. The grievance of the petitioner is that, in the meanwhile, the 1st respondent is initiating steps for recovery of demand as per the demand notices in Exts.P1 to P3 orders. The limited prayer of the petitioner is to give a direction to the 3rd respondent to consider and dispose of Exts.P4 to P6 appeals and Exts.P7 to P9 stay petitions.

2. 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 3 rd respondent to consider Exts.P7 to P9 stay petitions and pass orders within a period of two months from today. Till then, W.P.(C)No.16876 of 2024 ..3..

the recovery proceedings against the petitioner for recovery of the amount confirmed against him by Exts.P1 to P3 orders shall be kept in abeyance.

Sd/-

DR. KAUSER EDAPPAGATH JUDGE PR W.P.(C)No.16876 of 2024 ..4..

APPENDIX OF WP(C) 16876/2024 PETITIONER EXHIBITS Exhibit- P1 ASSESSMENT ORDER U/S 153C FOR AY 2011.12 DT 02.03.2024 Exhibit-P2 ASSESSMENT ORDER U/S 153C FOR AY 2012.13 DT 02.03.2024 Exhibit-P3 ASSESSMENT ORDER U/S 153C FOR AY 2012.13 DT 02.03.2024 Exhibit-P4 APPEALS- FORM 35 AGAINST EXT.P-1 TO THE JOINT COMMISSIONER (APPEALS) Exhibit-P5 APPEALS- FORM 35 AGAINST EXT.P-2 TO THE JOINT COMMISSIONER (APPEALS) Exhibit-P6 APPEALS- FORM 35 AGAINST EXT.P-3 TO THE JOINT COMMISSIONER (APPEALS) Exhibit-P7 APPLICATION FOR STAY TO EXT-P1 DTD 08.04.2024 Exhibit-P8 APPLICATION FOR STAY TO EXT-P2 DTD 08.04.2024 Exhibit-P9 APPLICATION FOR STAY TO EXT-P3 DTD 08.04.2024