Thaliath Jacob Jose vs The Assessment Unit Income Tax ...
2024 Latest Caselaw 14179 Ker

Citation : 2024 Latest Caselaw 14179 Ker
Judgement Date : 29 May, 2024

Kerala High Court

Thaliath Jacob Jose vs The Assessment Unit Income Tax ... on 29 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
           THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
         WEDNESDAY, THE 29TH DAY OF MAY 2024 / 8TH JYAISHTA, 1946
                          WP(C) NO. 19229 OF 2024
PETITIONER/S:

             THALIATH JACOB JOSE
             AGED 57 YEARS
             S/O JACOB VI/5 THALIATH EXPORTS, SYNAGOGUE LANE, JEW
             TOWN, KOCHI, KERALA, PIN - 682 002.

             BY ADV DIVYA RAVINDRAN



RESPONDENT/S:

     1       THE ASSESSMENT UNIT INCOME TAX DEPARTMENT
             NATIONAL E-ASSESSMENT CENTER, NEW DELHI, REPRESENTED BY
             THE INCOME TAX OFFICER., PIN - 110001
     2       THE COMMISSIONER OF INCOME TAX (APPEALS),
             NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN -
             110001
             BY ADVS.
                 CHRISTOPHER ABRAHAM
                 P.R.AJITH KUMAR(K/000708/1998), STANDING COUNSEL



      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.19229 OF 2024

                               : 2 :



                           JUDGMENT

The petitioner is an assessee before the Income tax

department. Against Ext.P1 ex-parte assessment order

under Section 147 r/w Section 144 B of the Income Tax

Act for the assessment year 2015-16, the petitioner has

filed Ext.P2 appeal under Section 246A of the Income

Tax Act before the 2nd respondent. The petitioner has

also preferred Ext.P3 stay petition.

2. The grievance of the petitioner is that during

the pendency of Ext.P2 appeal steps are being taken for

realization of the amount provided by Ext.P1 assessment

order.

3. Heard the learned Counsel for the petitioner

and the learned Standing Counsel for respondents.

Since Ext.P2 is a statutory appeal, there will be a WP(C) NO.19229 OF 2024

direction to the 2nd respondent to consider Ext.P3 stay

petition within a period of two months from the date of

receipt of a copy of this judgment. Till such time, all

recovery proceedings against the petitioner pursuant to

Ext.P1 shall be deferred.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO.19229 OF 2024

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1 ST RESPONDENT UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 23.02.2024 FOR AY 2015-16 ALONG WITH DEMAND NOTICE.

EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.3.2024 FILED AGAINST THE EXT P1 ORDER OF ASSESSMENT FOR AY 2015-16 IN FORM 35 IS PRODUCED ALONG WITH ACKNOWLEDGMENT.

EXHIBIT P3 TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 27.04.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT.

EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN CASE OF GEETH KOKKATTU PAUL VS INCOME TAX OFFICER, IN W.P(C ) NO. 10641 OF 2024 DATED 15.03.2024 OF THIS HON'BLE COURT.