Muhammed Ali P.P vs Assistant Commissioner Of Income Tax
2024 Latest Caselaw 13854 Ker

Kerala High Court

Muhammed Ali P.P vs Assistant Commissioner Of Income Tax on 28 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
  TUESDAY, THE 28TH DAY OF MAY 2024 / 7TH JYAISHTA, 1946
                 WP(C) NO. 18851 OF 2024
PETITIONER/S:

         MUHAMMED ALI P.P
         AGED 62 YEARS
         A-11A BENZEER MANZIL , KUTTOOR POST AR NAGAR,
         MALAPPURAM, PIN - 676305
         BY ADVS.
         P.RAGHUNATHAN
         PREMJIT NAGENDRAN
         RISHAL.K
         SAIJESH A.

RESPONDENTS:

    1    ASSISTANT COMMISSIONER OF INCOME TAX
         CENTRAL CIRCLE, AAYAKKAR BHAVAN, MANANCHIRA
         KOZHIKODE, PIN - 673001
    2    ADDITIONAL COMMISSIONER OF INCOME TAX
         CENTRAL CIRCLE, AAYAKKAR BHAVAN, KOCHI, PIN -
         682018
    3    COMMISSIONER OF INCOME TAX [APPEALS]
         C.R BUILDING, I.S PRESS ROAD, ERNAKULAM, PIN -
         682018

         BY SRI. NAVANEETH K. NATH- SC

    THIS WRIT PETITION (CIVIL) HAVING COME UP         FOR
ADMISSION ON 28.05.2024, THE COURT ON THE SAME        DAY
DELIVERED THE FOLLOWING:
                             2

WPC 18551 OF 2024




                      JUDGMENT

Against Exts. P2 to P4 assessment orders for

the assessment years 2018-19, 2019-20 and 2020-21,

the petitioner had preferred Exts. P5 to P7 appeals

and Exts.P8 to P10 stay petitions before the 3 rd

respondent appellate authority. The grievance of the

petitioner is that, during the pendency of the appeals,

steps are being taken for recovery of the amounts due

as per the assessment orders.

2. Heard learned counsel for the petitioner and

learned standing counsel for the respondents.

Since Exts.P5 to P7 are statutory appeals, there

will be a direction to the 3 rd respondent to consider

Exts.P8 to P10 stay petitions, 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

WPC 18551 OF 2024

such time orders are passed on Exts.P8 to P10, all

recovery proceedings pursuant to Exts.P2 to P4

assessment orders shall be deferred.

The writ petition is disposed of with the above

direction.

Sd/-

MURALI PURUSHOTHAMAN JUDGE

al/-+

WPC 18551 OF 2024

APPENDIX OF WP(C) 18851/2024

PETITIONER EXHIBITS Exhibit- P1 TRUE COPY OF ARREAR NOTICE DTD 15.05.2024 Exhibit- P2 TRUE COPY OF ASSESSMENT ORDER U/S 153C FOR AY 2018.19 DTD 02.03.2024 Exhibit-P3 TRUE COPY OF ASSESSMENT ORDER U/S 153C FOR AY 2019.20 DTD 02.03.2024 Exhibit-P4 TRUE COPY OF ASSESSMENT ORDER U/S 153C FOR AY 2020.21 DTD 02.03.2024 Exhibit -P5 TRUE COPY OF APPEALS- FORM 35 AGAINST EXT. P2 TO THE JOINT COMMISSIONER (APPEALS) Exhibit- P6 TRUE COPY OF APPEALS- FORM 35 AGAINST EXT. P3 TO THE JOINT COMMISSIONER (APPEALS) Exhibit- P7 TRUE COPY OF APPEALS- FORM 35 AGAINST EXT. P4 TO THE JOINT COMMISSIONER (APPEALS) Exhibit-P8 TRUE COPY OF APPLICATION OF STAY TO EXT. P2 DTD 08.04.2024 Exhibit -P9 TRUE COPY OF APPLICATION OF STAY TO EXT. P3 DTD 08.04.2024 Exhibit- P10 TRUE COPY OF APPLICATION OF STAY TO EXT. P4 DTD 08.04.2024 Exhibit11 TRUE COPY OF JUDGMENT IN WP(C) NO.

16876/2024 DTD 03.05.2024