Bhaskar Sasi Kumar vs The Additional/Joint/Deputy/Asst. ...

Kerala High Court

Bhaskar Sasi Kumar vs The Additional/Joint/Deputy/Asst. ... on 23 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                      PRESENT

                THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

          THURSDAY, THE 23RD DAY OF MAY 2024 / 2ND JYAISHTA, 1946

                             WP(C) NO. 17768 OF 2024

PETITIONER/S:

                BHASKAR SASI KUMAR
                AGED 62 YEARS
                SASI SADANAM KANNAMAMNGALAM THATTARAMBALAM MAVELIKKARA
                ALLEPPEY, PIN - 690103
                BY ADVS.
                R.SREEJITH
                K.KRISHNA
                ACHYUTH MENON
                PADMANATHAN K.V.


RESPONDENTS:

     1          THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME
                TAX/INCOME TAX OFFICER
                NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
                DEPARTMENT, NEW DELHI, PIN - 110001
     2          NATIONAL FACELESS APPEAL CENTRE
                INCOME TAX DEPARTMENT, NEW DELHI. REPRESENTED BY THE
                COMMISSIONER OF INCOME TAX (APPEALS), PIN - 110001
                BY ADVS.
                CHRISTOPHER ABRAHAM
                P.R.AJITH KUMAR(K/000708/1998)- sc



         THIS   WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON

23.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                    2

WPC 17768/2024




                                JUDGMENT

Against Ext.P1 assessment order issued by the 1 st respondent for the assessment year 2016-17, the petitioner has preferred Ext.P2 appeal before the 2nd respondent. The petitioner has also preferred Ext.P3 stay petition. The grievance of the petitioner is that pending the appeal, coercive steps have been taken by the respondents for realisation of the dues as per Ext.P1 assessment order.

2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.

3. Since Ext.P2 is a statutory appeal, there will be a direction to the 2nd respondent to dispose of Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till such time Ext.P3 stay petition is 3 WPC 17768/2024 disposed of, there will be stay of recovery proceedings against the petitioner.

The writ petition is disposed of.

Sd/-

MURALI PURUSHOTHAMAN JUDGE al/-.

WPC 17768/2024

APPENDIX OF WP(C) 17768/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 24-01- 2024 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 19-02-2024 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 07-03-2024 Exhibit P4 COPY OF JUDGMENT IN WPC NO. 29879/23 OF THIS HON'BLE COURT DTD. 20-09-2023