T.S. Aji vs Income Tax Officer
2023 Latest Caselaw 10662 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
        THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
  MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945
                     WP(C) NO. 33920 OF 2023
PETITIONER/S:

            T.S. AJI, AGED 50 YEARS
            S/O. LATE SUNNY THANDEKKATTU THOMAS, THANDEKKATTIL
            HOUSE, MEENANGADI P.O., WAYANAD DISTRICT, PIN -
            673591.

            BY ADVS.
            G.KEERTHIVAS
            LAKSHMI DAS


RESPONDENT/S:

    1       INCOME TAX OFFICER
            WARD NO.1, KALPETTA, PIN - 673122

    2       COMMISSIONER OF INCOME TAX (APPEALS)
            AYAKAR BHAVAN, KOZHIKODE DISTRICT, PIN - 673001

    3       NATIONAL FACELESS APPEALS CENTRE
            C-BLOCK, SPM CIVIC CENTRE, NEW DELHI, REPRESENTED
            BY PRINCIPAL CHIEF COMMISSIONER OF INCOME
            TAX(NFAC)., PIN - 110001

            SRI.JOSE JOSEPH, SC, INCOME TAX DEPT.


OTHER PRESENT:

            SMT.RESHMITA RAMACHANDRAN-GP


     THIS     WRIT   PETITION    (CIVIL)     HAVING    COME    UP    FOR
ADMISSION    ON   16.10.2023,     THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO. 33920 OF 2023

                                   2




                       J U D G M E N T

1. The present writ petition has been filed

impugning Ext.P4 notice dated 20.07.2023 and for a

direction to the 1st respondent to reconsider Ext.P3

stay application.

2. After some arguments, learned Counsel for

the petitioner submitted that an appeal against the

assessment order is pending before the appellate

authority, i.e., 2nd/3rd respondent.

3. The petitioner is granted one week time to

file a stay application before the appellate

authority concerned. The appellate authority is

directed to consider the said application on its

merit after taking into consideration Ext.P5 to

Ext.P7 Office Memorandums issued by Central Board

of Direct Taxes as well as the judgment of the

Supreme Court in the case of Principal Commissioner

of Income Tax-5 & Others Vs. LG Electronics India WP(C) NO. 33920 OF 2023

Private Limited [(2018) 18 SCC 447] wherein it has been observed as under;

"2. Having heard Shri.Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative circular will not operate as a fetter on the Commissioner since it is a quasi-judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal."

4. With aforesaid, the present writ petition

stands disposed of. Pending interlocutory

application/s, if any, in the writ petition stand/s

dismissed.

Sd/-

DINESH KUMAR SINGH JUDGE jg WP(C) NO. 33920 OF 2023

APPENDIX OF WP(C) 33920/2023

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 21.4.2021 ISSUED BY THE INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE

Exhibit P2 TRUE COPY OF THE STATUTORY APPEAL PREFERRED BEFORE THE COMMISSIONER OF INCOME TAX (APPEAL) DATED 29.10.2021

Exhibit P3 TRUE COPY OF THE STAY APPLICATION FILED BEFORE THE 1ST RESPONDENT DATED 18.7.2023

Exhibit P4 TRUE COPY OF THE NOTICE DATED 20.7.2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P5 TRUE COPY OF THE OFFICE MEMORANDUM DATED 31.7.2017 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES

Exhibit P6 TRUE COPY OF THE OFFICE MEMORANDUM DATED 29.2.2016 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES

Exhibit P7 TRUE COPY OF THE INSTRUCTION NO.1914