Kerala High Court
Meleppatu Valappil Saleem vs The ... on 25 April, 2025
2025:KER:33198
WP(C) NO. 16572 OF 2025
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE S.MANU
FRIDAY, THE 25TH DAY OF APRIL 2025 / 5TH VAISAKHA, 1947
WP(C) NO. 16572 OF 2025
PETITIONER:
MELEPPATU VALAPPIL SALEEM
AGED 42 YEARS
MELEPPATTU VALAPPIL HOUSE, PERUMANNUR P.O., CHALISSERY,
ESTATE ROAD, PALAKKAD, PIN - 679536
BY ADVS.
K.KRISHNA
ACHYUTH MENON
NIRMAL KRISHNAN
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX/INCOME TAX OFFICER
INCOME TAX D EPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE
DELHI, PIN - 110001
2 COMMISSIONER OF INCOME TAX (APPEALS)
INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE,
DELHI, PIN - 110001
BY ADVS.
ADV. P.G. JAYASHANKAR
KEERTHIVAS GIRI
CHRISTOPHER ABRAHAM
P.R.AJITH KUMAR(K/000708/1998)
OTHER PRESENT:
SRI. JOSE JOSEPH-SC, SRI.SHAMSUDHEEN - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 16572 OF 2025
2
S.MANU, J.
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W.P(C)No.16572 of 2025
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Dated this the 25th day of April, 2025
JUDGMENT
Petitioner is aggrieved by Ext.P1 assessment order dated
20.03.2024. Challenging the assessment order, petitioner filed appeal in
Form No.35 on 18.04.2024 before the 2nd respondent through the web
portal of Income Tax Department. Application for stay was also filed.
Appeal and the application for stay are produced as Exts.P2 and P3.
Petitioner has raised various contentions in Ext.P2 appeal challenging the
assessment. Grievance projected in the writ petition is that recovery
proceedings are being initiated before the appeal and the application for
stay are taken up. Relying on Ext.P4 judgment in W.P.
(C)No.29879/2023, petitioner is seeking direction to the 2 nd respondent to
consider the appeal and application for stay and to keep recovery
proceedings pursuant to the assessment in abeyance till the 2 nd respondent
takes up the appeal and application for stay.
2. I have heard the learned counsel for the petitioner and the
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WP(C) NO. 16572 OF 2025
learned Standing Counsel for the Income Tax Department.
3. On a consideration of the facts and circumstances as also the
judgment in W.P(C)No.29879/2023 rendered in similar circumstances, I
dispose of this writ petition, directing the 2nd respondent to take up Ext.P3
application for stay and pass orders on the same, as expeditiously as
possible, at any rate within a period of two months from the date of
production of a copy of this judgment. Until orders are passed on Ext.P3
application, recovery proceedings pursuant to Ext.P1 assessment order
shall not be carried out.
Sd/-
S.MANU
JUDGE
rp
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WP(C) NO. 16572 OF 2025
APPENDIX OF WP(C) 16572/2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR
2022-23 ISSUED BY THE 1ST RESPONDENT DTD.
20-03-2024
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 18-04-2024
Exhibit P3 COPY OF STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DTD.
18-04-2024
Exhibit P4 COPY OF JUDGMENT IN WPC NO. 29879/23 OF
THIS HON'BLE COURT DTD. 20-09-2023
