Joy Arakkathara Achyuth vs The Commissioner Of Income Tax ...
2023 Latest Caselaw 5455 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
            THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
        FRIDAY, THE 28TH DAY OF APRIL 2023 / 8TH VAISAKHA, 1945
                       WP(C) NO. 14688 OF 2023
PETITIONER:

            JOY ARAKKATHARA ACHYUTH
            AGED 35 YEARS
            ARAKKATHARA HOUSE, PALLURUTHY P.O., ERNAKULAM, KOCHI,
            PIN - 682006
            BY ADVS.
            P.MOHANDAS (ERNAKULAM)
            SABU PULLAN
            GOKUL D. SUDHAKARAN
            R.BHASKARA KRISHNAN
            K.P.SATHEESAN (SR.)


RESPONDENT:

    1       THE COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN -
            110001
    2       THE ASSESSING OFFICER,
            ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF
            FINANCE, NATIONAL FACELESS APPEAL CENTRE,
            NEW DELHI, PIN - 110001


            GP- SRI.K.M FAIZAL
            SRI.JOSE JOSEPH (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14688 OF 2023

                                     2


                                  JUDGMENT

Against Ext. P1 assessment order issued by the 2 nd

respondent, the petitioner has preferred Ext. P2 appeal before

the 1st respondent along with Ext. P3 stay petition. The

grievance of the petitioner is that pending the appeal and the

stay petition, recovery proceedings are being initiated for

recovering the amount assessed as per Ext. P1. The 1 st

respondent shall take up Ext. P3 stay petition and pass orders

thereon expeditiously. Till then, recovery proceedings

pursuant to Ext. P1 shall be deferred.

The writ petition is disposed of.

Sd/-

MURALI PURUSHOTHAMAN JUDGE msp WP(C) NO. 14688 OF 2023

APPENDIX OF WP(C) 14688/2023

PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 25-03-2023 Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT (CIT(A) NFAC 2018-2019) DATED 19-04-2023 Exhibit-P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT. P2 APPEAL BEFORE THE 1ST RESPONDENT DATED 19-04-2023