Emila Sunny vs The Central Board Of Direct Taxes
2024 Latest Caselaw 12018 Ker

Kerala High Court

Emila Sunny vs The Central Board Of Direct Taxes on 10 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

WP(C) No.17335/2024                        1/3                         Order Date : 10-05-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
                  Friday, the 10th day of May 2024 / 20th Vaisakha, 1946
                                  WP(C) NO. 17335 OF 2024
   PETITIONER:

          EMILA SUNNY, AGED 62 YEARS, D/O SIMON, PULINATTU HOUSE, PAIPRA,
          MANARI P. O, ERNAKULAM, PIN - 686673

   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


        Writ Petition (Civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to stay the enforcement of demand in Ext P2 assessment order and
   Ext P5 demand notice for the assessment year 2019-20, during the pendency
   of this writ petition.


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S K.P.PRADEEP, T.T.BIJU, T.THASMI, M.J.ANOOPA, Advocates for the
   petitioner and of SRI. P.R.AJITH KUMAR, Advocate for the respondents, the
   court passed the following:
 WP(C) No.17335/2024                           2/3                             Order Date : 10-05-2024




                            MURALI PURUSHOTHAMAN, J.
                             ----------------------------------------
                               W.P.(C). No. 17335 of 2024
                      -----------------------------------------------------
                        Dated this the 10th day of May, 2024

                                       ORDER

Admit. Learned Standing Counsel takes notice for

the respondents.

2. There will be a direction to the 3rd respondent or

the appropriate authority to consider and pass orders on Ext.

P4 stay application within two months. Till such time,

recovery of amounts pursuant to Exts. P2 and P5 shall be

deferred.

Post on 05.07.2024.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SK WP(C) No.17335/2024 3/3 Order Date : 10-05-2024

APPENDIX OF WP(C) 17335/2024 Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGMENT DATED 29-03-2023 FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2019-2020 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/147/2023-24/1062069179(1) DATED 06-03-2024 BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE APPEAL DATED 22-04-2024 FILED FOR THE YEAR 2019-20 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 22-04-2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO. ITBA/AST/S/156/2023- 24/1062069437(1) ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2019-20 BY THE 2ND RESPONDENT TO THE PETITIONER DATED 06-03-2024 Exhibit P6 TRUE COPY OF THE JUDGMENT IN WA NO 491 OF 2024 DATED 05-04-2024 PASSED BY THE HON'BLE DIVISION BENCH