Kerala High Court
K.K. Anilkumar vs The ... on 24 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946
WP(C) NO. 18652 OF 2024
PETITIONER:
K.K. ANILKUMAR
AGED 51 YEARS, S/o ONAKKAN,
"KAILAS", THIKKODI, PAYYOLI,
KOZHIKODE, PIN - 673 522.
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/
ASSISTANT COMMISSIONER OF INCOME TAX/
INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE,
DELHI, PIN - 110 001.
2 THE JOINT COMMISSIONER (APPEALS)/
COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE,
DELHI, PIN - 110 001.
3 THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, C-I & C-II, KENDRIYA BHAVAN, ERNAKULAM,
PIN - 682 037,
REPRESENTED BY ITS SECRETARY.
4 THE INCOME TAX OFFICER
INCOME TAX DEPARTMENT, WARD 2(3), AAYAKAR BHAVAN,
WP(C) NO. 18652 OF 2024
: 2 :
INCOME TAX OFFICE, SOUTH BLOCK, MANANCHIRA, KOZHIKODE,
PIN - 673 001.
BY ADVS.
KEERTHIVAS GIRI
SRI. P.G. JAYASHANKAR - STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18652 OF 2024
: 3 :
JUDGMENT
Against Ext.P1 assessment order, the petitioner
preferred Ext.P2 appeal before the 2nd respondent. The
same was dismissed vide Ext.P3 order. Aggrieved
thereby, petitioner preferred Ext.P4 appeal under Section
250 of the Income Tax Act, 1961 along with Ext.P5 stay
petition, before the 3rd respondent. The grievance of
the petitioner is that, pending Ext.P4 appeal, recovery
steps are initiated pursuant to Ext.P1 assessment order.
2. Heard Sri. P.G. Jayashankar, the learned
Standing Counsel for respondents 1 and 2 and Sri. Jose
Joseph, the learned Standing Counsel for the 4 th
respondent.
Ext.P4 is a statutory appeal. There will be a
WP(C) NO. 18652 OF 2024
direction to the 3rd respondent to consider and dispose of
Ext.P5 stay petition, as expeditiously as possible, at any
rate, within a period of two months from the date of
receipt of a copy of this Judgment. Till such time,
recovery steps pursuant to Ext.P1 shall be deferred.
The writ petition is disposed of.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) NO. 18652 OF 2024
APPENDIX OF WP(C) 18652/2024
PETITIONER'S EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 29-03-2022.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 30-04-2022.
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 28-02-2024.
Exhibit P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DTD. 25-03-2024.
Exhibit P5 COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT DTD, 27-03-2024.
Exhibit P6 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT DTD.
07-05-2024.
Exhibit P7 COPY OF ORDER IN WPC NO.29879/2023 OF THIS
HON'BLE COURT DTD. 29-09-2023.
