Muneer Kottilungal vs Assessment Unit
2024 Latest Caselaw 30453 Ker

Kerala High Court

Muneer Kottilungal vs Assessment Unit on 25 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:79671
W.P (C) No.37616/2024          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

     FRIDAY, THE 25TH DAY OF OCTOBER 2024 / 3RD KARTHIKA, 1946

                       WP(C) NO. 37616 OF 2024

PETITIONER/S:

          MUNEER KOTTILUNGAL,
          AGED 38 YEARS, KOTTILUNGAL HOUSE,
          VELIYANCODE, PONNANI, MALAPPURAM, PIN - 679579


          BY ADV S.ARUN RAJ


RESPONDENT/S:

    1     ASSESSMENT UNIT,
          NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX
          DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
          STADIUM, NEW DELHI, PIN - 110003

    2     INCOME TAX OFFICER
          WARD-1 & TPS, TIRUR TARIFF BAZAR, TOWN HALL ROAD,
          TIRUR, MALAPPURAM, PIN - 676101

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

          BY ADVS.
          CHRISTOPHER ABRAHAM
          P.R.AJITH KUMAR(K/000708/1998)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                 2024:KER:79671
W.P (C) No.37616/2024                   -2-
                                  JUDGMENT

The petitioner suffered Ext.P1 order of assessment for assessment

years 2019-20 under the provisions of Income Tax Act, 1961. The petitioner

preferred Ext.P2 appeal along with Ext.P3 stay petition before the 3 rd

respondent. The petitioner apprehends recovery proceedings pending

consideration of the stay petition by the 3rd respondent. Hence this writ

petition.

2. Having heard the learned counsel for the petitioner as well as the

respondents, I am of the opinion that this writ petition itself can be disposed

of with a direction.

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

consider and pass orders on Ext.P3 stay petition in accordance with law

within 2 months from today. Till such time as orders are passed on Ext.P3

any demand pursuant to Ext.P1 shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE AMG 2024:KER:79671

APPENDIX OF WP(C) 37616/2024

PETITIONER EXHIBITS

Exhibit P-1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 25- 3-2024 UNDER SECTIONS 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2019-20

Exhibit P-2 A TRUE COPY OF THE FIRST APPEAL DATED 24-4- 2024 E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2019-20

Exhibit P-3 TRUE COPY OF THE STAY PETITION DATED 3-5-2024 FOR THE AY 2019-20 E-FILED BEFORE THE 3RD RESPONDENT:- CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI SEEKING STAY OF RECOVERY BASED ON EXHIBIT P-1 ASSESSMENT ORDER