Payanthoth Mohammedali vs Assessment Unit
2024 Latest Caselaw 32432 Ker

Kerala High Court

Payanthoth Mohammedali vs Assessment Unit on 8 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:83270

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
              THE HONOURABLE MR. JUSTICE GOPINATH P.
    FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946
                      WP(C) NO. 39411 OF 2024

PETITIONER:
           PAYANTHOTH MOHAMMEDALI,
           AGED 50 YEARS
           6/182, PAYANTHOTH HOUSE, TURKEY BAZAAR ROAD, KALPETTA,
           WAYANAD, PIN - 673121.

          BY ADV S.ARUN RAJ
RESPONDENTS:
     1     ASSESSMENT UNIT,
           NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
           DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU
           STADIUM, NEW DELHI, PIN - 110003.

    2     TAX RECOVERY OFFICER,
          OFFICE OF THE TAX RECOVERY OFFICER, INCOME TAX
          DEPARTMENT, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA,
          KOZHIKODE, PIN - 673001.

    3     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
          2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW
          DELHI, PIN - 110003.

    4     INCOME TAX OFFICER,
          WARD-1, KALPETTA SULTHAN BATHERY ROAD, KALPETTA,
          WAYANAD, PIN - 673122.

    5     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA,
          KOZHIKODE, PIN - 673001.

           BY SRI.P.R.AJITH KUMAR, SC
           SRI.CHRISTOPHER ABRAHAM, SR.SC
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 39411 OF 2024

                                    2

                                                          2024:KER:83270
                              JUDGMENT

Challenging Ext.P1 assessment order for the year 2018-19

under the provisions of the Income Tax Act, 1961, the petitioner has

filed an appeal (Ext.P2) before the 3rd respondent along with Ext.P3

application for stay. The only relief is sought for a direction to the 3rd

respondent to consider and pass orders on Ext.P3 and to stay any

proceedings for recovery of any amount determined under Ext.P1 till

such time as orders are passed on the stay application.

2. Having regard to the facts and circumstances of the

case, this writ petition will stand disposed of directing the 3rd

respondent before whom Ext.P3 application for stay is pending, to

consider and pass orders on Ext.P3, after affording an opportunity of

hearing to the petitioner, within a period of 2 months from the date of

receipt of a certified copy of this judgment. Till such time as orders are

passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept in

abeyance.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 39411 OF 2024

2024:KER:83270 APPENDIX OF WP(C) 39411/2024

PETITIONER EXHIBITS

Exhibit P-1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 25-3-2023 UNDER SECTIONS 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2018-19

Exhibit P-2 A TRUE COPY OF THE FIRST APPEAL DATED 21- 4-2023 E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2018-19

Exhibit P-3 A TRUE COPY OF THE STAY PETITION FOR THE AY 2018-19 E-FILED ON 8-9-2023 BEFORE THE 3RD RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI SEEKING STAY OF RECOVERY BASED ON EXHIBIT P-1 ASSESSMENT ORDER

Exhibit P-4 A TRUE COPY OF THE NOTICE OF DEMAND DATED 23-10-2024 ISSUED BY THE 2ND RESPONDENT UNDER THE SECOND SCHEDULE TO THE ACT FOR THE AY 2018-19