Thomas Chandy vs Union Of India
2023 Latest Caselaw 3240 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                  THE HONOURABLE MR. JUSTICE T.R.RAVI
     THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945
                          WP(C) NO. 10239 OF 2023
PETITIONER:

             THOMAS CHANDY, KARIMPANAL, P.B. NO. 14,
             VIZHIKKITHODE, KANJIRAPALLY, PIN - 686 507

             BY ADVS.
             RAJA KANNAN
             M.GOPIKRISHNAN NAMBIAR
             K.JOHN MATHAI
             JOSON MANAVALAN
             KURYAN THOMAS
             PAULOSE C. ABRAHAM
             KARUKAPADATH WAZIM BABU


RESPONDENTS:

     1       UNION OF INDIA, REPRESENTED BY THE SECRETARY,
             MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
             NORTH BLOCK, NEW DELHI, PIN - 110 001

     2       THE ASSISTANT COMMISSIONER OF INCOME TAX
             CIRCLE & TPS (FORMERLY ACIT, CIRCLE 1),
             KOTTAYAM, PIN - 686 002

     3       THE COMMISSIONER OF INCOME TAX (APPEALS)
             INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE,
             NEW DELHI, PIN - 110 003

     4       ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF
             INCOME TAX/INCOME-TAX OFFICER, (PRESENTLY ASSESSMENT
             UNIT), INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT
             CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL
             NEHRU STADIUM, NEW DELHI, PIN - 110 003

             SRI. JOSE JOSEPH, SC.
             SRI. S. MANU, DSGI.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   23.03.2023,    THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO.10239 OF 2023
                                      2



                                T.R. RAVI, J.
                --------------------------------------------
                      W. P. (C). No.10239 of 2023
                   --------------------------------------------
               Dated this the 23rd day of March, 2023

                               JUDGMENT

Admit.

2. The learned Standing Counsel takes notice for the

respondents.

3. The petitioner has preferred Ext.P2 appeal against

the assessment for the year 2012-2013 and Ext.P9 appeal

against the protective assessment for the year 2018-2019 with

respect to the very same amounts which are the subject matter

of the appeal against the assessment order of 2012-2013.

Exts.P2 and P9 are the appeals and Ext.P3 is the stay petition,

which has been filed along with Ext.P2. The petitioner seeks

disposal of the appeals together, since, the issue involved is

regarding the very same amounts.

I find considerable force in the above submission. The writ

petition is hence disposed of directing the 3rd respondent to

consider Exts.P2 and P9 appeals and Ext.P3 stay petition and

pass orders on Exts.P2, P3 and P9 within a period of six months WP(C) NO.10239 OF 2023

from the receipt of a copy of this judgment. The demands based

on the assessment for the year 2018-2019 shall be kept in

abeyance till a decision is taken on Ext.P9 appeal. The 3 rd

respondent shall take into account Ext.P3(a) payment chart also,

while considering the appeals and the stay petition.

Sd/-

T.R. RAVI JUDGE ded/23.03.2023 WP(C) NO.10239 OF 2023

APPENDIX OF WP(C) 10239/2023

PETITIONER EXHIBITS

Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER (WITHOUT ANNEXURES) DATED 20.12.2019 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT, FOR A.Y 2012-13

Exhibit P2 THE TRUE COPY OF THE E-APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 29.01.2020 FILED BY THE PETITIONER AGAINST EXT.P1 ORDER

Exhibit P3 THE TRUE COPY OF THE STAY PETITION (WITHOUT ANNEXURES) DATED 10.03.2023 SUBMITTED IN ON-LINE MODE BEFORE THE 3RD RESPONDENT

Exhibit P3(a) THE TRUE COPY OF THE CHART DATED NIL ALONG WITH COVERING LETTER DATED NIL

Exhibit P3(b) THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL EVIDENCING THE E-FILING OF EXHIBIT-P3 STAY PETITION

Exhibit P3(c) THE TRUE COPY OF THE E-ACKNOWLEDGMENT DATED NIL EVIDENCING THE E-FILING OF EXHIBIT-P3(A) CHART

Exhibit P4 THE TRUE COPY OF THE RETURN OF INCOME DATED 30.07.2018 RELATING TO THE A.Y 2018-19

Exhibit P5 THE TRUE COPY OF THE STATEMENT OF INCOME DATED 30.07.2018 FOR THE A.Y 2018-19.

Exhibit P6 THE TRUE COPY OF THE REVISED RETURN OF INCOME DATED 06.02.2019 RELATING TO THE WP(C) NO.10239 OF 2023

A.Y 2018-19.

Exhibit P7 THE TRUE COPY OF THE REVISED STATEMENT OF INCOME DATED 06.02.2019 FOR THE A.Y 2018-19

Exhibit1 P8 THE TRUE COPY OF THE ASSESSMENT ORDER (WITHOUT ANNEXURES) DATED 16.04.2021 PASSED BY THE 4TH RESPONDENT FOR A.Y 2018-19

Exhibit P9 THE TRUE COPY OF THE E-APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 07.05.2021 FILED BY THE PETITIONER AGAINST EXT.P8 ORDER.

Exhibit P10 THE TRUE COPY OF THE LETTER DATED 13.12.2021 ISSUED BY THE 2ND RESPONDENT

Exhibit P11 THE TRUE COPY OF THE LETTER DATED 13.06.2022 ISSUED BY THE 2ND RESPONDENT