Noufal vs National Faceless Appeal Centre
2022 Latest Caselaw 7745 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                       WP(C) NO. 20973 OF 2022
PETITIONER:

            NOUFAL.K.,
            AGED 29 YEARS
            S/O. KUNHIBAPPU, CHITTARAYIL HOUSE, PANAMPAD WEST,
            MARANCHERI, PONNANI, MALAPPURAM, PIN - 679 584.

            BY ADV O.D.SIVADAS



RESPONDENTS:

    1       THE NATIONAL FACELESS APPEAL CENTRE,
            REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER,
            NEW DELHI, PIN - 110 001.

    2       THE ADDITIONAL/JOINT/DEPUTY/ASST.
            COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,
            NATIONAL E-ASSESSMENT CENTRE, NEW DELHI, PIN - 100 001.



            BY SRI. CHRISTOPHER ABARAHAM (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20973 OF 2022

                                2


                          JUDGMENT

The petitioner has preferred Ext.P5 appeal against Ext.P4

order of assessment. The petitioner has however not filed any

application for stay.

2. Having heard the learned counsel for the petitioner

and the learned Standing Counsel for the Department and

having regard to the nature of the contentions, it is directed

that the 1st respondent shall provide a link enabling the

petitioner to upload an application for stay. If the petitioner

files an application for stay within ten days from the date on

which such link is provided to the petitioner, further recovery

proceedings pursuant to the demand in Ext.P4 shall be kept in

abeyance till a decision is taken on the stay petition.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 20973 OF 2022

APPENDIX OF WP(C) 20973/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE AGREEMENT DATED 31.03.2017 EXECUTED BY THE PETITIONER WITH OXIGEN SERVICES (INDIA) PVT. LTD.

Exhibit P2 TRUE DETAILS OF TRANSACTION FROM THE PETITIONER'S BANK ACCOUNT TO OXIGEN SERVICES (INDIA) PVT. LTD.

Exhibit P3 TRUE DETAILS OF TRANSACTION FROM THE PETITIONER'S BANK ACCOUNT TO VODAFONE M-PESA.

Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 12.03.2021 ALONG WITH COMPUTATION SHEET.

Exhibit P5 RUE COPY OF THE APPEAL DATED 11.04.2021 FILED BY THE PETITIONER SOCIETY BEFORE THE 1ST RESPONDENT.