Liji vs Assessment Unit
2024 Latest Caselaw 12237 Ker

Kerala High Court

Liji vs Assessment Unit on 17 May, 2024

Author: T.R.Ravi

Bench: T.R.Ravi

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
        FRIDAY, THE 17TH DAY OF MAY 2024 / 27TH VAISAKHA, 1946
                       WP(C) NO. 17853 OF 2024
PETITIONER(S):

            LIJI
            AGED 46 YEARS
            VALIYAPARAMBIL, INDIRANAGAR KALLACHI, KOZHIKODE KERALA,
            INDIA, PIN - 673506
            BY ADVS.
            P.K.BIJU
            TELMA RAJU


RESPONDENT(S):

    1       ASSESSMENT UNIT
            NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX
            DEPARTMENT NEW DELHI, PIN - 110001
    2       THE COMMISSIONER OF INCOME TAX (APPEALS),
            NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 110001
    3       INCOME TAX OFFICER
            WARD 2(2) INCOME TAX DEPARTMENT AAYAKAR BHAVAN NORTH
            BLOCK, NEW ANNEX BUILDING MANANCHIRA KOZHIKODE, PIN -
            673001
            BY ADVS.
            CHRISTOPHER ABRAHAM
            P.R.AJITH KUMAR(K/000708/1998)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W. P. (C). No. 17853 of 2023                   2



                                          T.R. RAVI, J.
                             --------------------------------------------
                                 W. P. (C). No. 17853 of 2023
                            --------------------------------------------
                         Dated this the 17th day of February, 20234

                                       JUDGMENT

Admit. Standing Counsel takes notice for respondents.

2. The limited prayer in the writ petition is for a direction to the 2nd

respondent to dispose of Exts.P2 appeal filed against Ext.P1 assessment order

and P4 stay petition.

In view of the limited prayer made in the writ petition, this writ petition is

disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P4

stay petition and hear and dispose of the stay petition within two months. The

coercive steps for recovery shall be kept in abeyance till then.

Sd/-

T.R. RAVI

JUDGE

mus

APPENDIX OF WP(C) 17853/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER OF ASSESSMENT UNDER 147 R.W.S 144 READ WITH SECTION 144B OF THE INCOME-TAX ACT FOR THE ASSESSMENT YEAR 2019- 20 ISSUED BY THE 1ST RESPONDENT DATED 04.01.2024 Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.35 ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2019-2020 Exhibit P3 . TRUE COPY OF THE ACKNOWLEDGMENT RECEIVED FOR FILING THE APPEAL ON THE PORTAL OF THE INCOME TAX DEPARTMENT DATED 23.04.2024 Exhibit P4 TRUE COPY OF THE PETITION FOR STAY OF DEMAND FILED BEFORE THE 2NDRESPONDENT FOR THE ASSESSMENT YEAR 2019-2020 Exhibit P5 TRUE COPY OF NOTICE DATED 09.04.2024 ISSUED BY THE 3RDRESPONDENT Exhibit P6 TRUE COPY OF THE REPLY DATED 13.05.2024