Jayakumar Masana Muthu Nadar vs Income Tax Officer
2024 Latest Caselaw 33280 Ker

Kerala High Court

Jayakumar Masana Muthu Nadar vs Income Tax Officer on 15 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:85461

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

              THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 15TH DAY OF NOVEMBER 2024 / 24TH KARTHIKA, 1946

                      WP(C) NO. 40453 OF 2024

PETITIONER:
           JAYAKUMAR MASANA MUTHU NADAR,
           AGED 58 YEARS,
           KRISHNA NIVAS,IRINGOLE-(PO), PERUMBAVOOR, ERNAKULAM,
           PIN - 683542.


          BY ADVS.
          K.N.SREEKUMARAN
          P.J.ANILKUMAR (A-1768)
          JOEMON SEBASTIAN


RESPONDENTS:
     1     INCOME TAX OFFICER,
           K A P COMPLEX, RAILWAY STATION ROAD, ALUVA,
           PIN - 683101.

    2     DEPUTY DIRECTOR OF INCOME TAX,
          CENTRALIZED PROCESSING CENTER, INCOME TAX DEPARTMENT,
          ELECTRONIC CITY, BANGALORE, PIN - 560500.

    3     ADDITIONAL COMMISSIONER OF INCOME TAX,
          ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL
          FACELESS ASSESSMENT CENTRE, ROOM NO: 245, NORTH BLOCK,
          NEW DELHI, PIN - 110001.

    4     COMMISSIONER OF INCOME TAX (APPEALS),
          NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
          NEW DELHI, PIN - 110001.

           SMT JASMINE M M, GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 40453 OF 2024
                                    2


                                                          2024:KER:85461
                              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 4th respondent along with Ext.P3

application for stay. The only relief is sought for a direction to the 4th

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 4th

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. 40453 OF 2024

2024:KER:85461 APPENDIX OF WP(C) 40453/2024

PETITIONER EXHIBITS

Exhibit-P 1 TRUE COPY OF THE ASSESSMENT ORDER DATED

21..04..2021 WITH DIN:

ITBA/AST/S/143(3)/2021-22/1032593161(1) ALONG WITH NOTICE OF DEMAND 21..04..2021 WITH DIN: ITBA/AST/S/156/2021- 22/1032593172(1) ISSUED BY THE 2ND RESPONDENT

Exhibit-P 2 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO: 35 BEARING ACKNOWLEDGEMENT NUMBER: 675268850131021 DATED

13..10..2021 FILED BEFORE THE 4TH RESPONDENT.

Exhibit-P 3 TRUE COPY OF THE STAY PETITION DATED 13.11.2024 FILED ON 13..11..2024 ALONG WITH ACKNOWLEDGEMENT BEARING NUMBER:699091021131124 BEFORE THE 4TH RESPONDENT.

Exhibit-P 4 TRUE COPY OF THE ORDER IN ST.JOHN THE BAPTISTS CHURCH VS. THE INCOME TAX OFFICER(EXEMPTION) , W.P.(C) 33158/2024 DATED 24..09..2024 OF THIS HONORABLE COURT.