Joshy John vs The Income Tax Officer
2023 Latest Caselaw 4851 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                   THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945
                         WP(C) NO. 13836 OF 2023
PETITIONER:

              JOSHY JOHN
              AGED 51 YEARS
              S/O V J JOHN COCHIN AUTOS MILAN TOWERS, NSS JUNCTION
              VELOORKUNNAM, MUVATTUPUZHA, PIN - 686673.

              BY ADV DIVYA RAVINDRAN


RESPONDENTS:

     1        THE INCOME TAX OFFICER
              WARD 1 & TPS 1ST FLOOR, MAHIMA TOWERS
              TEMPLE BYE PASS ROAD, SH 8, THODUPUZHA KERALA - 685584.
     2        THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAX
              INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER,
              NEW DELHI - 110001.
     3        THE COMMISSIONER OF INCOME TAX (APPEALS)
              NATIONAL FACELESS APPEAL CENTER (NFAC),
              NEW DELHI - 110001.


              SRI. CHRISTOPHER ABRAHAM, SC.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13836 OF 2023

                                       2

                                T.R. RAVI, J.
                --------------------------------------------
                      W.P.(C) No.13836 of 2023
                    --------------------------------------------
                Dated this the 13th day of April, 2023

                               JUDGMENT

Admit. Standing Counsel takes notice for the respondents.

2. The limited prayer in the writ petition is for a direction

to the 2nd respondent to consider Exts.P3 and P4 appeals filed

against Exts.P1 and P2 assessment orders and Exts.P5 and P6

stay petitions. There is also a prayer to stay all recovery steps

pursuant to Exts.P1 and P2 assessment orders.

In view of the limited prayer made in the writ petition, this

writ petition is disposed of directing the 2 nd respondent to take

up Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions and

hear and dispose of the stay petitions within two months. The

coercive steps for recovery shall be kept in abeyance till then.

Sd/-

T.R.RAVI JUDGE mpm WP(C) NO. 13836 OF 2023

APPENDIX OF WP(C) 13836/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2017-18, BY THE 2ND RESPONDENT DATED 12.03.2022 ALONG WITH DEMAND NOTICE. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 15.03.2023 ALONG WITH DEMAND NOTICE. Exhibit P3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2017-18 FILED BEFORE THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2017-18 DATED 10.04.2023.

Exhibit P6 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT FOR AY 2018-19 DATED 10.04.2023.