Kelathparambil Ummder Muhammed ... vs The Assistant Commissioner Of ...
2023 Latest Caselaw 215 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. 264 OF 2023

PETITIONER:

               KELATHPARAMBIL UMMDER MUHAMMED SHAREEF
               AGED 36 YEARS
               KELATH PARAMBIL HOUSE, KARAKKAD, KONDURKARA PO OTTAPPALAM,
               PALAKKAD, PIN - 679303
               BY ADV ALAN PRIYADARSHI DEV


RESPONDENTS:

     1         THE ASSISTANT COMMISSIONER OF INCOME TAX
               CENTRAL CIRCLE, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT,
               AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR,
               THRISSUR, PIN - 680001
     2         THE COMMISSIONER OF INCOME TAX (APPEALS)
               NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY
               OF FINANCE , JAWAHARLAL STADIUM, DELHI, PIN - 110003

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. 264 of 2023
                                ..2..




                           JUDGMENT

Dated this the 6th day of January, 2023

Petitioner suffered Ext.P1 order of assessment for the

assessment year 2021-2022 under the provisions of the Income

Tax Act, 1961. Petitioner preferred Ext.P2 appeal before the 2 nd

respondent along with Ext.P3 application for stay. Petitioner

apprehends that steps may be taken to recover amounts due

under Ext.P1, pending consideration of Ext.P3 application for

stay, by the appellate authority.

2. Heard the learned Standing Counsel also.

3. Having regard to the facts and circumstances of the case

and considering the limited nature of relief sought for by the

petitioner, this writ petition will stand disposed of, directing the

2nd respondent to consider and pass orders on Ext.P3 application

for stay, in accordance with law, as expeditiously as possible,

and at any rate, within a period of three months from the date

of receipt of a certified copy of this judgment. Till such time as W.P. (C) No. 264 of 2023 ..3..

orders are passed on Ext.P3, any demand pursuant to 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. 264 of 2023 ..4..

APPENDIX OF WP(C) 264/2023

PETITIONER EXHIBITS EXHIBIT P-1 TRUE COPY OF ASSESSMENT ORDER DATED 28.09.2022 FOR AY 2021-22 EXHIBIT-P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 01.12.2022 AGAINST THE ASSESSMENT ORDER DATED 28.09.22 FOR AY 2021-22 EXHIBIT-P3 TRUE COPY OF STAY PETITION DATED 01.12.2022 AY 2021-

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE