Kurian Vinod Mohan vs Commissioner Of Income Tax
2024 Latest Caselaw 26397 Ker

Kerala High Court

Kurian Vinod Mohan vs Commissioner Of Income Tax on 3 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:66516

               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. 31050 OF 2024

PETITIONER:

          KURIAN VINOD MOHAN,
          AGED 45 YEARS,
          S/O. T.K. MOHAN, FLAT NO. 4B, NIKUNJAM IMPERIAL COURT
          KURAVANKONAM, THIRUVANANTHAPURAM, PIN - 695 003.


          BY ADVS.
          RAVI KRISHNAN
          ANJU P.
          PONNAN ALEX G.R.




RESPONDENTS:

    1     COMMISSIONER OF INCOME TAX,
          INCOME TAX COMMISSIONERATE, AAYAKAR BHAVAN, PEROORKADA
          ROAD, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003.

    2     ADDITIONAL/ JOINT/ DEPUTY / ASSISTANT COMMISSIONER OF
          INCOME TAX,INCOME TAX DEPARTMENT, ARD I(3) , NATIONAL
          FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW
          DELHI, PIN - 110 003.


          BY ADV P.G.JAYASHANKAR
          SRI.G.KEERTHIVAS


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 31050 OF 2024
                                  2



                                                      2024:KER:66516



                            JUDGMENT

Challenging Ext.P1 order of assessment under the

provisions of the Income Tax Act, 1961, the petitioner has filed an

appeal (Ext.P2) before the 1st respondent. The learned counsel for

the petitioner submits that a stay petition has been filed in Ext.P2

appeal against Ext.P1 assessment order. The only relief sought for is

a direction to the 1st respondent to consider and pass orders on the

stay petition and to stay any proceedings for recovery of amounts

determined under Ext.P1 till such time as orders are passed on the

stay petition.

Having regard to the facts and circumstances of the case,

this writ petition will stand disposed of directing the 1st respondent,

before whom the application for stay is pending, to consider and

pass orders on stay petition within 3 months from the date of receipt

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

passed on the stay petition, any demand pursuant to Ext.P1 shall be

kept in abeyance. While considering the stay petition, the Appellate

Authority will have due regard to the fact that the petitioner has WP(C) NO. 31050 OF 2024

2024:KER:66516

already remitted a sum of Rs.19 lakhs towards the demand in Ext.P1

assessment order.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 31050 OF 2024

2024:KER:66516

APPENDIX OF WP(C) 31050/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ON 27.9.2021 UNDER SECTION 147 R/W SECTION 144 & 144 B INCOME TAX ACT, 1963

Exhibit P2 A COPY OF THE APPEAL MEMORANDUM FILED IN FORM NO 35 DATED 22.10.2021

Exhibit P3 TRUE COPY OF THE COMPUTER GENERATED RECEIPT DATED 13.12.2021

Exhibit P3 (a) TRUE COPY OF THE COMPUTER GENERATED RECEIPT DATED 31.3.2022

Exhibit P3 (b) TRUE COPY OF THE CHALLAN RECEIPT DATED 20.3.2024

Exhibit P3 (c) TRUE COPY OF THE CHALLAN RECEIPT DATED 22.3. 2021