Kerala High Court
Nagesh Raman Menon vs Commissioner Of International ... on 3 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:66918
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024 / 12TH BHADRA, 1946
WP(C) NO. 24003 OF 2024
PETITIONER/S:
NAGESH RAMAN MENON,AGED 54 YEARS
SON OF RAMAN PILLAI @ RAMAN MENON,
SREE RANJINI HOUSE, VAZHAPPALLY WEST P.O.,
CHANGANACHERRY, KOTTAYAM DISTRICT, PIN - 686103
BY ADVS.
M.P.MADHAVANKUTTY
MATHEW DEVASSI
ANANTHAKRISHNAN A. KARTHA
RESPONDENT/S:
1 COMMISSIONER OF INTERNATIONAL TAXATION,
ROOM NO. 719, BMC BUILDING, 7TH FLOOR, 80 FT ROAD,
KORAMANGALA, BANGALORE, KARNATAKA, PIN - 560095
2 ADDITIONAL COMMISSIONER OF INTERNATIONAL TAXATION,
AAYKAR BHAVAN, IST FLOOR, KAWADIYAR,
THIRUVANANTHAPURAM, PIN - 695003
BY ADVS.
P.G.JAYASHANKAR SC IT DEPT.
G.KEERTHIVAS-SC, IT DEPT.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:66918
WP(C) NO. 24003 OF 2024 2
JUDGMENT
Aggrieved by Ext.P3 order of assessment under the
Income Tax Act 1961, relating to assessment year 2018-19,
petitioner has preferred an appeal before the Appellate
Authority, a copy of which is produced as Ext.P5. A petition for
stay of proceedings pursuant to the assessment order has also
been filed under Section 220(6) of the 1961 Act as Ext.P6. On
13.06.2024, by a letter and a corrigendum dated 13.06.2024
(Exts.P7 and P8), petitioner was informed that the stay petition
filed by the petitioner was dismissed. The petitioner has,
preferred a stay petition before the Appellate Authority, which is
on record as Ext.P12. 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 1 st
respondent to consider and pass orders on Ext.P12 stay petition,
within a period of two months from the date of receipt of a copy
2024:KER:66918
of this judgment. Till a decision is taken, all coercive
proceedings against the petitioner in respect of Ext.P3 shall be
kept in abeyance.
The writ petition is disposed of as above. If the 1st
respondent is not the competent Appellate Authority, the appeal
filed by the petitioner will be transmitted to the Competent
Appellate Authority, by the 1st respondent.
Sd/-
GOPINATH P.
JUDGE
ajt
2024:KER:66918
APPENDIX OF WP(C) 24003/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE BEARING NO.
ITBA/AST/F/142(1)/2022-23/1046294124(1) DATED
13-10-2022 ISSUED BY THE INCOME TAX
ASSESSMENT UNIT, AHEMADABAD TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER DATED NIL TO THE ASSESSMENT UNIT
INCOME TAX DEPARTMENT, INDIA
Exhibit P3 TRUE COPY OF THE INCOME TAX ASSESSMENT ORDER
DATED 29-04-2023
Exhibit P4 A TRUE COPY OF THE LETTER DATED 14-03-2024
ISSUED BY THE OFFICE OF INTERNATIONAL
TAXATION RANGE, KOCHI AT THIRUVANANTHAPURAM
Exhibit P5 TRUE COPY OF THE APPEAL MEMORANDUM DATED 26-
06-2023
Exhibit P6 A TRUE COPY OF THE STAY PETITION DATED 28-06-
Exhibit P7 TRUE COPY OF THE LETTER CORRIGENDUM DATED 13-
06-2024
Exhibit P8 A TRUE COPY OF THE LETTER CORRIGENDUM DATED
13-06-2024
Exhibit P9 TRUE COPY OF THE COMMUNICATION DATED 18-6-
Exhibit P10 TRUE COPY OF THE REPLY ISSUED BY INCOME TAX
DEPARTMENT DATED 27-06-2024
Exhibit P11 TRUE COPY OF THE ORDER ISSUED BY THE
DEPARTMENT OF INCOME TAX DATED 20-10-2023
Exhibit P12 TRUE COPY OF THE STAY PETITION DATED 27-06-
