Kerala High Court
K.Viswanatha Panicker vs Principal Commissioner Of Income Tax-1 on 30 April, 2024
Author: Devan Ramachandran
Bench: Devan Ramachandran
OP (CAT) No.170/2023 1/3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
Tuesday, the 30th day of April 2024 / 10th Vaisakha, 1946
OP (CAT) NO. 170 OF 2023
AGAINST JUDGMENT DATED 17/08/2023 IN OA 503/2022 OF CENTRAL ADMINISTRATIVE
TRIBUNAL,ERNAKULAM BENCH, ERNAKULAM
PETITIONER(S)/APPLICANT:
K.VISWANATHA PANICKER , AGED 63 YEARS ,SON OF THE LATE K.P.NAIR,
RETIRED INCOME TAX OFFICER, OFFICE OF THE PRINCIPAL COMMISSIONER OF
INCOME TAX-1, KOCHI, C R BUILDING, I.S.PRESS ROAD, KOCHI- 682 018,
RESIDING AT HOUSE NO. 17/126, SOWBHAGYA, NIRAVATH ROAD, MARADU P O,
ERNAKULAM, KERALA , PIN - 682304
RESPONDENT(S)/RESPONDENT1:
1. PRINCIPAL COMMISSIONER OF INCOME TAX-1 , KOCHI, CENTRAL REVENUE
BUILDING, I.S. ROAD, ERNAKULAM, KOCHI, KERALA, PIN - 682018
2. COMMISSIONER OF INCOME TAX (ADMN AND TPS) O/O THE PRINCIPAL
COMMISSIONER OF INCOME TAX-1, KOCHI, CENTRAL REVENUE BUILDING, I.S.
PRESS ROAD, ERNAKULAM, KOCHI, KERALA, PIN - 682018
3. P.K.SENTHIL KUMAR ADDITIONAL COMMISSIONER OF INCOME TAX,
INTERNATIONAL TAXATION, KOCHI, GROUND FLOOR, C.R.BUILDING, I S PRESS
ROAD, ERNAKULAM, KOCHI, KERALA , PIN - 682018
OP (CAT) praying inter alia that in the circumstances stated in the
affidavit filed along with the OP (CAT) the High Court be pleased to stay
the operation of the Exhibit P9 Final Order and Inquiry proceedings
initiated on the basis of the Annexure A1 till the disposal of the
Original Petition.
This petition coming on for orders on 30/04/2024 upon perusing the
petition and the affidavit filed in support of OP (CAT) and upon hearing
the arguments of M/S REKHA VASUDEVAN, SOYA D.C, MAHESH C.R., ELIZABETH
V.JOSEPH, ROJIT ZACHARIAH Advocates for the petitioner, the court passed
the following:
OP (CAT) No.170/2023 2/3
DEVAN RAMACHANDRAN & EASWARAN S.,JJ.
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OP(CAT)No.170 of 2023
------------------------
Dated this the 30th day of April, 2024
O R D E R
DEVAN RAMACHANDRAN.J
Since this Court is in recess for summer and
because the vacation court is unable to consider the
factual and legal aspects exhaustively, as is
required, we are of the view that the regular bench
must hear this matter.
For this, we adjourn this case to be called on
22.05.2024; until which time, all further action
pursuant to Ext.P17 will stand deferred; however,
clarifying that we have not entered into the merits
of the said order, but have only passed these
directions for the afore reasons.
Sd/-
DEVAN RAMACHANDRAN
JUDGE
Sd/-
EASWARAN.S
SAS JUDGE
30-04-2024 /True Copy/ Assistant Registrar
APPENDIX OF OP (CAT) 170/2023
Annexure A1 TRUE COPY OF THE MEMORANDUM F.NO.CIT-1/CHN/VIG/2018-19
DATED 18.04.2019 ISSUED BY THE FRIST RESPONDENT ISSUED
ALONG ITS ENCLOSURES.
Exhibit P9 TRUE COPY OF THE ORDER DATED 17.08.2023 OF THE
HONOURABLE TRIBUNAL IN O A NO. 180/00503/2022
Exhibit P17 True copy of the Notice No.F.No.Conf/IO/KVP/2024-25
dated 12.04.2024 issued by the 3rd respondent
30-04-2024 /True Copy/ Assistant Registrar
