Vadakedath Vivekanandan ... vs The Commissioner Of Income Tax ...
2023 Latest Caselaw 5457 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. 14622 OF 2023
PETITIONER:

            VADAKEDATH VIVEKANANDAN SREEDEVI,
            AGED 57 YEARS, W/O A.K.SANTHOSH,
            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.)


RESPONDENTS:

    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 - 11001

            SRI. JOSE JOSEPH (STANDING COUNSEL)
     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. 14622 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 1st 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 accordingly.

Sd/-

MURALI PURUSHOTHAMAN JUDGE msp WP(C) NO. 14622 OF 2023

APPENDIX OF WP(C) 14622/2023

PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 27-03-2023 Exhibit-P2 TRUE COPY OF THE MEMORANDUM OF APPEAL (CIT(A) NFAC 2018-19) FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023 Exhibit-P3 TRUE COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023