Kerala High Court
Sabastin Leon vs Union Of India on 25 September, 2024
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W.P.(C) No.33437 of 2024
2024:KER:71295
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
WEDNESDAY, THE 25TH DAY OF SEPTEMBER 2024 / 3RD ASWINA, 1946
WP(C) NO. 33437 OF 2024
PETITIONER:
SABASTIN LEON
AGED 61 YEARS
OOTTICAL PARAMBU, VIZHINJAM,
THIRUVANANTHAPURAM, PIN - 695521
BY ADVS.
RAJA KANNAN
M.GOPIKRISHNAN NAMBIAR
K.JOHN MATHAI
JOSON MANAVALAN
KURYAN THOMAS
PAULOSE C. ABRAHAM
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS REVENUE SECRETARY,
MINISTRY OF FINANCE, NEW DELHI, PIN - 110004
2 THE INCOME TAX OFFICER
WARD 1(3), AAYAKAR BHAWAN, KOWDIAR P.O.
THIRUVANANTHAPURAM, PIN - 695003
3 ASSESSMENT UNIT
INCOME TAX DEPARTMENT, NEAC MAYUR BHAWAN,
CONNAUGHT LANE, BARAKHAMBA, NEW DELHI,
DELHI, PIN - 110001
4 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE, DELHI,
C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER,
NEW DELHI, PIN - 110001
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W.P.(C) No.33437 of 2024
2024:KER:71295
BY ADVS.
SRI.P.G. JAYASHANKAR PGJ
KEERTHIVAS GIRI
SRI.AJITHKUMAR, SC,INCOME TAX DEPT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25.09.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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W.P.(C) No.33437 of 2024
2024:KER:71295
HARISANKAR V. MENON, J.
------------------------------
W.P.(C) No.33437 of 2024
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Dated this the 25th day of September, 2024
JUDGMENT
The petitioner is an assessee under the provisions of the
Income Tax Act, 1961 (hereinafter referred to as 'the Act', for
short). The petitioner has been assessed with respect to the
assessment year 2016-17 by Ext.P1 assessment order. Aggrieved
by the said order, Ext.P2 appeal and Ext.P6 stay petition have been
filed by the petitioner before the 4th respondent herein.
2. The petitioner has filed the captioned writ petition
pointing out that steps have been taken for realisation of the
arrears as per the assessment order during the pendency of the
appeal as well as the stay petition filed as above.
3. I have heard learned counsel for the petitioner and
Sri.Ajithkumar, learned Standing Counsel for the Income Tax
Department.
Taking note of the submissions made as above, this writ
petition would stand disposed of, directing the 4th respondent to
consider and pass orders on Ext.P6 application for stay, as
expeditiously as possible, at any rate, within a period of two
2024:KER:71295
months from the date of receipt of a certified copy of this
judgment.
Till such time, all further proceedings pursuant to Ext.P1
assessment order would remain stayed.
Needless to say that the Appellate Authority would be free
to take up and finally dispose of the appeal at Ext.P2, instead of
disposing the stay application.
Sd/-
HARISANKAR V. MENON
JUDGE
anm
2024:KER:71295
APPENDIX OF WP(C) 33437/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER
DATED 11.03.2024 PASSED BY THE 3RD
RESPONDENT FOR THE A.Y 2016-17, ALONG
WITH COMPUTATION AND DEMAND NOTICE EVEN
DATED
Exhibit P2 THE TRUE COPY OF THE APPEAL MEMORANDUM
(WITHOUT ANNEXURES) DATED 08.04.2024
FILED BEFORE THE 4TH RESPONDENT
Exhibit P3 THE TRUE COPY OF THE E-ACKNOWLEDGEMENT
DATED NIL, AUTO GENERATED IN THE INCOME
TAX PORTAL, AT THE TIME OF E-FILING
EXT.P2 APPEAL
Exhibit P4 TRUE COPY OF THE LETTER DATED 28.06.2024
ISSUED BY THE 2ND RESPONDENT
Exhibit P5 THE TRUE COPY OF THE REPLY DATED
06.07.2024 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
Exhibit P6 THE TRUE COPY OF THE STAY PETITION
(WITHOUT ANNEXURES) DATED 22.08.2024
FILED IN EXT.P2 APPEAL BEFORE THE 4TH
RESPONDENT
Exhibit P7 THE TRUE COPY OF THE E-ACKNOWLEDGEMENT
DATED NIL, AUTO GENERATED IN THE INCOME
TAX PORTAL, AT THE TIME OF E-FILING
EXT.P6 STAY PETITION
Exhibit P8 THE TRUE COPY OF THE LETTER (WITHOUT
ANNEXURES) DATED 22.08.2024 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT
