Venugopalan Nair Kuttan Pillai vs The Central Board Of Direct Taxes
2024 Latest Caselaw 10956 Ker

Kerala High Court

Venugopalan Nair Kuttan Pillai vs The Central Board Of Direct Taxes on 12 April, 2024

Author: P Gopinath

Bench: P Gopinath

WP(C) NO. 15810 OF 2024               1


               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946
                            WP(C) NO. 15810 OF 2024
PETITIONER/S:

             VENUGOPALAN NAIR KUTTAN PILLAI
             AGED 67 YEARS
             S/O KUTTAN PILLAI TC 3/2468-5, VISHNU BHAVAN,
             TKD ROAD, PATTOM, THIRUVANANTHAPURAM, PIN - 695004
             BY ADVS.
             K.P.PRADEEP
             T.T.BIJU
             T.THASMI
             M.J.ANOOPA
RESPONDENTS:

      1      THE CENTRAL BOARD OF DIRECT TAXES
             DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
             GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI
             REPRESENTED BY ITS CHAIRMAN, PIN - 110001
      2      ADDITIONAL COMMISSIONER OF INCOME TAX,
             ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL
             FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND
             FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM,
             DELHI, PIN - 110003
      3      COMMISSIONER OF INCOME TAX (APPEALS)
             NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM
             NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM,
             DELHI-, PIN - 110003
             BY ADVS.


             SRI. P.R. AJITH KUMAR-SC
      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   12.04.2024,      THE    COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 15810 OF 2024              2


                                  JUDGMENT

Dated this the 12th day of April, 2024.

The petitioner suffered Ext.P1 order of assessment under the

provisions of the Income Tax Act, 1961. The petitioner has preferred

Ext.P2 appeal along with Ext.P3 application for stay. The only relief

sought for by the petitioner is that the demands under Ext.P1 may not be

recovered pending consideration of the stay petition by the appellate

authority.

2. Heard the learned counsel for the petitioner and the learned

Standing Counsel for the Income Tax Department.

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

by the petitioner, this writ petition is disposed of directing the 3 rd

respondent to consider and pass orders on Ext.P3 application for stay filed

along with Ext.P2 appeal, after affording an opportunity of hearing to the

petitioner within a period of three months from the date of receipt of a

certified copy of this judgment. Till such time the orders are passed on

Ext.P3, any proceedings for recovery of the amount due under Ext.P1

shall remain suspended.

The Writ Petition is disposed of as above.

Sd/-

                                                   GOPINATH P.
ab                                                    JUDGE



                          APPENDIX OF WP(C) 15810/2024

PETITIONER EXHIBITS
Exhibit P1          TRUE COPY OF THE ASSESSMENT ORDER NO

ITBA/AST/S/147/2023-24/1063242592(1) DATED 23-03-2024 BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL DATED 26-03-2024 FILED FOR THE YEAR 2016-17 BEFORE THE 3RD RESPONDENT BY THE PETITIONER Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 26- 03-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.

ITBA/AST/S/156/2023-24/1063242624(1) ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2016-17 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH

RESPONDENTS EXHIBITS: NIL