Glassco Hardwares & Plywoods vs The ...
2022 Latest Caselaw 7577 Ker

               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

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

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.