Kalathodika Shaji vs The Assessment Unit
2024 Latest Caselaw 31154 Ker

Kerala High Court

Kalathodika Shaji vs The Assessment Unit on 1 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                    2024:KER:81247



               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
    FRIDAY, THE 1ST DAY OF NOVEMBER 2024 / 10TH KARTHIKA, 1946
                       WP(C) NO. 38199 OF 2024
PETITIONER:
          KALATHODIKA SHAJI,
          AGED 54 YEARS, S/O. BEERANKUTTY,
          RESIDING AT KALATHODIKA, KANIYAMBETTA P.O., KALPETTA,
          KERALA, PIN - 673 121.

          BY ADVS.
                     M.P.SHAMEEM AHAMED
                     DANIYA RASHEED PALLIYALIL
                     P.V. AJIN JOHN



RESPONDENTS:

    1     THE ASSESSMENT UNIT,
          REPRESENTED BY PRINCIPAL CHIEF COMMISSIONER,
          INCOME TAX DEPARTMENT, MAYUR BHAWAN, CONNAUGHT LANE,
          BARAKHAMBA, NEW DELHI, PIN - 110 001.

    2     THE NATIONAL FACELESS APPEAL CENTRE (NFAC),
          REPRESENTED BY COMMISSIONER OF INCOME TAX,
          INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK,
          4TH FLOOR, S.P.M. CIVIC CENTRE, NEW DELHI,
          PIN - 110 001.

          BY ADVS.
                     CHRISTOPHER ABRAHAM (Sr.SC)
                     P.R.AJITH KUMAR (SC)




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                          2024:KER:81247
WP(C) 38199/2024                       2


                              JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2021-2022, under the provisions of the Income Tax

Act 1961, the petitioner has preferred an appeal before the

2nd respondent, a copy of which is produced as Ext.P2. A petition

for stay of proceedings pursuant to the assessment order has also

been filed as Ext.P3. Petitioner apprehends coercive proceedings

even before the petition for stay is considered. Hence, this writ

petition.

2. Having considered the submissions of the counsel for the

petitioner as well as the respondents, I am of the opinion that this

writ petition itself can be disposed with a direction.

3. Accordingly, there will be a direction to the 2 nd respondent

to consider and pass orders on Ext.P3 stay petition, within a period

of two months from the date of receipt of a copy of this judgment.

Till such a decision is taken, all coercive proceedings against the

petitioner in respect of amounts assessed under Ext.P1 shall be

kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:81247

APPENDIX OF WP(C) 38199/2024

PETITIONER'S EXHIBITS

Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 20.12.2022 ALONG WITH THE DEMAND NOTICE FOR AY 2021-22.

Exhibit P2 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL FOR AY 2021-22 AND THE ACKNOWLEDGEMENT RECEIPT DATED 31.12.2022.

Exhibit P3 COPY OF THE STAY PETITION FILED ON 08.11.2023 FOR AY 2021-22 ALONG WITH THE E-ACKNOWLEDGEMENT.

Exhibit P4 COPY OF THE NOTICE TO ATTACH BANK ACCOUNT DATED 18.01.2024 ISSUED TO THE BANK.