Muhammed Ali P.P vs Assistant Commissioner Of Income Tax
2024 Latest Caselaw 14073 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. 18677 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]-3
            C.R BUILDING , I.S PRESS ROAD , ERNAKULAM, PIN - 682018

            BY SC SRI. NAVANEETH N.NATH

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

WP.C 18677/2024




                         JUDGMENT

Against Exts. P2 to P4 assessment orders for

the assessment years 2015-2016, 2016-2017 and

2017-2018, the petitioner had preferred Exts. P5 to

P7 appeals and Exts.P8 to P10 stay petitions before the

3rd respondent appellate authority. The grievance of

the petitioner is that, during the pendency of the

appeals, steps have been 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.P2 to P4 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

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/-

APPENDIX OF WP(C) 18677/2024

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 2015.16 DTD 02.03.2024 Exhibit-P3 TRUE COPY OF ASSESSMENT ORDER U/S 153C FOR AY 2016.17 DTD 02.03.2024 Exhibit-P4 TRUE COPY OF ASSESSMENT ORDER U/S 153C FOR AY 2017.18 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 Exhibit-P11 TRUE COPY OF JUDGMENT IN WP(C) NO.

16876/2024 DTD 03.05.2024