Sea Pride Fuels (Represented By Its ... vs Income Tax Officer

Kerala High Court

Sea Pride Fuels (Represented By Its ... vs Income Tax Officer on 14 May, 2024

                       IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

                        THE HONOURABLE MR.JUSTICE VIJU ABRAHAM

            TUESDAY, THE 14TH DAY OF MAY 2024 / 24TH VAISAKHA, 1946

                               WP(C) NO. 17551 OF 2024

PETITIONER/S:

                SEA PRIDE FUELS (REPRESENTED BY ITS MANAGING PARTNER SRI. DEEPAK
                RADHAKRISHNAN)
                AGED 48 YEARS
                3/465, MINI HARBOUR ROAD., PALLIPORT, KOCHI, PIN - 683515
                BY ADVS.
                K.N.SREEKUMARAN
                P.J.ANILKUMAR (A-1768)
                N.SANTHOSHKUMAR


RESPONDENT/S:

     1          INCOME TAX OFFICER
                AYAKAR BHAVAN NON CORP WARD 2(5) I.S.PRESS ROAD ERNAKULAM, PIN -
                682018
     2          ADDITIONAL COMMISSIONER OF INCOME TAX
                ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS
                ASSESSMENT CENTRE., ROOM NO:245, NORTH BLOCK NEW DELHI, PIN -
                110001
     3          COMMISSIONER OF INCOME TAX (APPEALS)
                NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, NEW DELHI,
                PIN - 110001

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP (C) No. 17551 of 2024
                                     2




                           VIJU ABRAHAM, J.

                 =====================

                      W.P (C) No. 17551 of 2024

              ========================

                   Dated this the 14th day of May, 2024
                       J U D G M E N T

Aggrieved by Ext.P1 order, petitioner preferred Ext.P3 appeal and Ext.P4 stay petition which is stated to be pending consideration before the 3rd respondent.

2. The learned Standing Counsel appearing for the respondents would submit that Ext.P4 stay petition will be considered and disposed of without any delay.

3. In view of the above, this writ petition is disposed of with a direction to the 3rd respondent to take up Ext.P4 stay petition, WP (C) No. 17551 of 2024 3 and pass orders thereon after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of a copy of this judgment. Till orders are passed as directed above, all further proceedings pursuant to Ext.P1 shall be kept in abeyance.

Sd/-

VIJU ABRAHAM JUDGE RMV WP (C) No. 17551 of 2024 4 APPENDIX OF WP(C) 17551/2024 PETITIONER EXHIBITS Exhibit-P 1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30..03..2024 WITH DIN: ITBA/AST/S/147/2023-24/1063696029(1) Exhibit-P 2 TRUE COPY OF THE DEMAND NOTICE DATED 30..03..2024 WITH DIN:ITBA/AST/S/156/2023-24/1063696133(1) Exhibit-P 3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO:

35WITH ACKNOWLEDGEMENT BEARING NUMBER:

194275800300424 DATED 30..04..2024 Exhibit -P4 TRUE COPY OF THE STAY PETITION DATED 30..04..2024 FILED ALONG WITH THE APPEAL MEMORANDUM Exhibit-P 5 TRUE COPY OF THE JUDGEMENT IN SREE DHARMA PARIPALANA YOGAM VS. THE INCOME TAX OFFICER , W.P.(C) 16287/2024 DATED 23.04..2024