Pallikara Krishnakutty Nair ... vs Additional /Joint/Deputy/ ...
2023 Latest Caselaw 9164 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                   THE HONOURABLE MR.JUSTICE C.S.DIAS
     WEDNESDAY, THE 23RD DAY OF AUGUST 2023 / 1ST BHADRA, 1945
                        WP(C) NO. 28091 OF 2023
PETITIONER/S:

          PALLIKARA KRISHNAKUTTY NAIR RAMACHANDRAN
          KALLIPARAMBIL HOUSE, THEKKUMKARA P.O., THEKKUMKARA,
          WADAKANCHERY, THRISSUR, KERALA, PIN - 680608

          BY ADVS.
          ANIL D. NAIR
          TELMA RAJU
          AADITYA NAIR



RESPONDENT/S:

    1     ADDITIONAL /JOINT/DEPUTY/ COMMISSIONER OF INCOME TAX
          INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE
          NEW DELHI, PIN - 110001

    2     COMMISSIONER OF INCOME TAX (APPEALS)
          NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN -
          110001

    3     INCOME TAX OFFICER.
          OFFICE INCOME TAX OFFICE, WARD 2(1), AAYAKAR BHAVAN,
          THRISSUR, PIN - 680001


OTHER PRESENT:

          SRI CHRISTOPHER ABRAHAM




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 28091 OF 2023
                              2

                           JUDGMENT

The writ petition is filed to direct the 2 nd respondent

to consider and dispose of Ext.P2 appeal and Ext.P3 stay

petition, expeditiously.

2. The petitioner's case is that aggrieved by Ext.P1

assessment order, the petitioner has preferred Ext.P2

appeal on 27.04.2022 along with Ext.P3 stay petition

before the 2nd respondent. In the meantime, the 3 rd

respondent has issued Ext.P4 notice. The petitioner is

apprehensive that the respondents may enforce Exts.P1

and P4. Hence, the writ petition.

3. Heard; Sri.Anil D.Nair, the learned Counsel

appearing for the petitioner and Sri.Christopher Abraham,

the learned Counsel appearing for the respondents.

4. Having considered the pleadings and materials on

record and taking note of the fact that Ext.P3 stay petition

is pending consideration before the 2nd respondent, I

deem it appropriate to direct the 2 nd respondent to

consider and dispose of Ext.P3, immediately. WP(C) NO. 28091 OF 2023

Resultantly, I order the writ petition as follows:

(i) The 2nd respondent is directed to consider and

dispose of Ext.P3 stay petition, in accordance with

law and as expeditiously as possible, at any rate

within a period of three months from the date of

receipt of a certified copy of this judgment after

affording the petitioner an opportunity of being

heard.

(ii) It is made clear that if the 2 nd respondent proposes

to pass any conditional interim order of stay, he shall

state reasons for the same.

(iii) Until such time orders are passed on Ext.P3 stay

petition, all further proceedings pursuant to Exts.P1

and P4 shall stand deferred.

Sd/-

C.S.DIAS JUDGE rkc/23.08.23 WP(C) NO. 28091 OF 2023

APPENDIX OF WP(C) 28091/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED 21.3.2022 U/S 147 R.W 144 READ WITH SECTION 144B FOR A.Y. 2017-18 ISSUED BY THE 1ST RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT FOR A.Y. 2017-18.

Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE 2ND RESPONDENT FOR A.Y. 2017-18.

Exhibit P4 TRUE COPY OF NOTICE DATED 10/08/2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.