Saleem Meleppattu Valappil vs The ...
2023 Latest Caselaw 211 Ker

                      IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                       PRESENT

                       THE HONOURABLE MR. JUSTICE GOPINATH P.

               FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944

                                WP(C) NO. 349 OF 2023

PETITIONER:

               SALEEM MELEPPATTU VALAPPIL
               AGED 40 YEARS
               MELEPPATTU VALAPPIL HOUSE,
               PERUMANNUR P.O.,
               ESTATE ROAD, PALAKKAD
               , PIN - 679536
               BY ADVS.
               HARISANKAR V. MENON
               MEERA V.MENON
               R.SREEJITH
               K.KRISHNA


RESPONDENTS:

     1         THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME
               TAX/INCOME TAX OFICER
               NATIONAL FACELESS ASSESSMENT CENTRE
               DELHI
               , PIN - 110001
     2         NATIONAL FACELESS APPEAL CENETRE
               NATIONAL FACELESS APPEAL CENTRE,
               DELHI , REPRESENTED BY THE
               COMMISSIONER OF INCOME TAX (APPEALS).

               , PIN - 110001

OTHER PRESENT:

               ADV. JOSE JOSEPH (SC)



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P. (C) No. 349 of 2023
                                 ..2..




                            JUDGMENT

Dated this the 6th day of January, 2023

The petitioner suffered Ext.P1 order of assessment for the

assessment year 2020 - 2021 under the provisions of the Income

Tax Act,1961. The petitioner has preferred Ext.P2 appeal along

with Ext.P3 stay petition before the 2 nd respondent. The

petitioner apprehends that the steps may be taken to recover

amounts due under Ext.P1 order of assessment pending disposal

of the stay petition.

2. The learned counsel appearing for the petitioner

submits that a direction may be issued that any steps to recover

amounts due under Ext.P1 order of assessment shall be kept in

abeyance, till a decision is taken on Ext.P3 stay petition by the

Appellate Authority.

3. Heard the learned Standing Counsel for the Income Tax

Department also.

4. Having regard to the limited nature of reliefs sought for

in the Writ Petition, this Writ Petition will stand disposed of W.P. (C) No. 349 of 2023 ..3..

directing the 2nd respondent to consider and pass orders on

Ext.P3 stay petition filed in Ext.P2 appeal after affording an

opportunity of hearing to the petitioner without much delay. Till

such time as orders are passed on Ext.P3 stay petition, any steps

for recovery of amounts due under Ext.P1 order of assessment

shall be kept in abeyance.

The Writ Petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE RMV W.P. (C) No. 349 of 2023 ..4..

APPENDIX OF WP(C) 349/2023

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT IORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-21 DTD. 19-09-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 05-12-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 28-12-2022

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE