Unnikrishnan K vs Income Tax Officer, Ward-1 & Tps, ...
2023 Latest Caselaw 1523 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
         FRIDAY, THE 20TH DAY OF JANUARY 2023 / 30TH POUSHA, 1944
                             WP(C) NO. 1887 OF 2023
PETITIONER:

     1        UNNIKRISHNAN K
              AGED 57 YEARS
              KUNNAMPALLY,
              U.K. HOUSE, WANDOOR,
              MALAPPURAM, PIN - 679328
              BY ADVS.
              S.ARUN RAJ
              C.T.SUJA
              ARJUN S.RAJ

RESPONDENTS:

     1        INCOME TAX OFFICER, WARD-1 & TPS, TIRUR
              TOWN HALL ROAD, TIRUR, PIN - 676101
     2        THE INCOME TAX APPELLATE TRIBUNAL
              COCHIN BENCH, CENTRAL REVENUE BUILDING,
              KAKKANAD, ERNAKULAM, PIN - 682030
              BY ADVS.
              SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL
              SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.1887 of 2023
                                      2




                              JUDGMENT

Dated this the 20th day of January, 2023

The petitioner suffered Ext.P1 order of

assessment under the provisions of the Income Tax

Act, 1961 for the assessment year 2011-12. The said

order of assessment has been substantially confirmed

by the First Appellate Authority through Ext.P2 order.

The petitioner has therefore approached the Tribunal

by filing Ext.P3 appeal before the Income Tax

Appellate Tribunal. On being served with Ext.P4 notice

proposing recovery, the petitioner filed Ext.P5 stay

petition before the Tribunal. The petitioner prays that

till orders are passed on Ext.P5, the proceedings

initiated as per Ext.P4 may be kept in abeyance.

2. Heard the learned Standing Counsel also.

Having regard to the limited nature of relief

sought for by the petitioner, this writ petition will

stand disposed of directing that all proceedings WPC No.1887 of 2023

pursuant to Ext.P4 shall be kept in abeyance till

orders are passed on Ext.P5 stay petition filed in

Ext.P3 appeal. The Tribunal shall endeavour to pass

orders on Ext.P5 within a period of three months from

the date of receipt of a certified copy of this

judgment.

Sd/-

GOPINATH P.

JUDGE SKP/20-01 WPC No.1887 of 2023

APPENDIX OF WP(C) 1887/2023

PETITIONER'S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143 (3) R.W.S 147 OF THE ACT DATED 19- 10-2016 FOR THE AY 2011-12 EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 10-10-2022 PASSED BY THE CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI EXHIBIT P3 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 EXHIBIT P4 A TRUE COPY OF THE LETTER DATED 29-12-2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P5 A TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER IN EXHIBIT P-3 APPEAL BEFORE THE 2ND RESPONDENT FOR THE AY 2011-12 RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A. TO JUDGE