Muhammed Ali P.P vs Assistant Commissioner Of Income Tax
2024 Latest Caselaw 11878 Ker

Citation : 2024 Latest Caselaw 11878 Ker
Judgement Date : 3 May, 2024

Kerala High Court

Muhammed Ali P.P vs Assistant 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. 16876 OF 2024
PETITIONER:

               MUHAMMED ALI P.P., AGED 64 YEARS, A-11A BENZEER
               MANZIL, KUTTOOR POST AR NAGAR, MALAPPURAM, PIN -
               676 305

            BY ADVS.
            P.RAGHUNATHAN
            PREMJIT NAGENDRAN
            RISHAL.K
            SAIJESH A.



RESPONDENTS:

    1          ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
               CIRCLE-1, AAYAKKAR BHAVAN, MANANCHIRA,
               KOZHIKODE, PIN - 673 001

    2          ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL
               CIRCLE , AAYAKKAR BHAVAN, KOCHI, PIN - 682 018

    3          COMMISSIONER OF INCOME TAX [APPEALS]-3, C.R
               BUILDING, I.S PRESS ROAD, ERNAKULAM, PIN - 682
               018



               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.16876 of 2024

                                ..2..




                   JUDGMENT

The Income Tax Department has initiated proceedings

against the petitioner for the assessment years 2011-2012,

2012-2013 and 2013-2014. Thereafter, Exts.P1 to P3

assessment orders were passed. Challenging Exts.P1 to P3,

the petitioner preferred Exts.P4 to P6 appeals before the 3 rd

respondent. The petitioner has also moved Exts.P7 to P9 stay

petitions. Exts.P4 to P6 and P7 to P9 are pending before the

3rd respondent. The grievance of the petitioner is that, in the

meanwhile, the 1st respondent is initiating steps for recovery

of demand as per the demand notices in Exts.P1 to P3 orders.

The limited prayer of the petitioner is to give a direction to

the 3rd respondent to consider and dispose of Exts.P4 to P6