Benny John vs The Commissioner Of Income Tax ...
2024 Latest Caselaw 11858 Ker

Kerala High Court

Benny John vs The Commissioner Of Income Tax ... on 3 May, 2024

Author: Kauser Edappagath

Bench: Kauser Edappagath

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
               THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
         FRIDAY, THE 3RD DAY OF MAY 2024 / 13TH VAISAKHA, 1946
                           WP(C) NO. 16852 OF 2024
PETITIONER:

              BENNY JOHN ,
              AGED 60 YEARS
              S/O JOHN, ARUKKUZHUPPIL HOUSE, PARAMBRA, KAPPUMTHALA P.O,
              KOTTAYAM, PIN - 686613
              BY ADV C.A.JOJO


RESPONDENTS:

     1        THE COMMISSIONER OF INCOME TAX (APPEALS),
              NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK,
              NEW DELHI, PIN - 110001
     2        THE INCOME TAX OFFICER,
              NATIONAL FACELESS ASSESSMENT CENTRE,NORTH BLOCK,
              NEW DELHI, PIN - 110001
     3        THE INCOME TAX OFFICER,
              INCOME TAX OFFICE, WARD 1, PUBLIC LIBRARY BUILDING,
              KOTTAYAM-686001


              SRI.JOSE JOSEPH - SC



     THIS     WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
03.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C).No. 16852 of 2024
                                    2


                            JUDGMENT

Dated this the 3rd day of May, 2024

The Income Tax Department has initiated

proceedings against the petitioner for the assessment year

2015-2016. Thereafter, Ext.P1 assessment order was passed.

Challenging Ext.P1, the petitioner preferred Ext.P3 appeal

before the 1st respondent. The petitioner has also moved

Ext.P4 stay petition. Exts.P3 and P4 are pending before the

1st respondent. The grievance of the petitioner is that, in the

meanwhile, the 3rd respondent is initiating steps for recovery

of demand as per the demand notice in Ext.P2 order. The

limited prayer of the petitioner is to give a direction to the 1 st

respondent to consider and dispose of Ext.P3 appeal and

Ext.P4 stay petition.

2. Having heard the learned counsel for the petitioner

and the learned Standing Counsel for the respondents, this

writ petition is disposed of with a direction to the 1 st

respondent to consider Ext.P4 stay petition and pass orders

within a period of two months from today. Till then, the

recovery proceedings against the petitioner for recovery of

the amount confirmed against him by Ext.P1 order shall be

kept in abeyance.

Sd/-

DR. KAUSER EDAPPAGATH SK JUDGE

APPENDIX OF WP(C) 16852/2024

PETITIONER EXHIBITS :

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 11.03.2024 ISSUED BY THE 2ND RESPONDENT Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 11.03.2024 ISSUED BY THE2ND RESPONDENT Exhibit P3 A TRUE COPY OF THE APPEAL IN FORM NO.35 DATED 25.03.2024 SUBMITTED BEFORE THE 1ST RESPONDENT Exhibit P4 A TRUE COPY OF THE STAY PETITION DATED 10.04.2024 SUBMITTED BEFORE THE 1ST RESPONDENT