Kerala High Court
Thekkumpuram George Titto vs Assistant Commissioner Of Income Tax on 9 May, 2025
WP(C) NO. 17784 OF 2025
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2025:KER:33719
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
FRIDAY, THE 9TH DAY OF MAY 2025 / 19TH VAISAKHA, 1947
WP(C) NO. 17784 OF 2025
PETITIONER/S:
1 THEKKUMPURAM GEORGE TITTO
THEKKUMPURAM HOUSE, OLLUR, THRISSUR DISTRICT, PIN -
680014
2 IRINE JEWELLERY
16/825, PUTHUR, THRISSUR, REPRESENTED BY ITS PARTNER,
SRI. THEKKUMPURAM GEORGE TITTO, PIN - 680014
BY ADV TOMSON T.EMMANUEL
RESPONDENT/S:
1 ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE, ST NAGAR, AAYAKAR BHAVAN, THRISSUR, PIN
- 680001
2 JOINT/COMMISSIONER (APPEALS) INCOME TAX
NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN -
110001
3 DEPUTY COMMISSIONER OF INCOME TAX
INCOME TAX DEPARTMENT, CIRCLE 1(1) AND TPS, ST NAGAR,
AAYAKAR BHAVAN, THRISSUR, PIN - 680001
SMT. M.M. JASMINE, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.05.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17784 OF 2025
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HARISANKAR V. MENON, J
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WP(C) No. 17784 of 2025
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Dated this the 09th day of May 2025
JUDGMENT
The petitioners have filed Exts.P6 and P6(a) appeals,
aggrieved by Exts.P4 and P4(a) assessment orders under the
provisions of the Income Tax Act, 1961, before the 2nd respondent
herein.
2. They have filed the captioned writ petition, apprehending
coercive steps for realisation of the dues as per the assessment
orders prior to the disposal of the appeals.
Having considered the averments raised, this writ petition
would stand disposed of as under:
i The petitioners to file the stay applications in the appeals
filed as above, within a period of two weeks.
ii The respondents to permit the filing of such stay
applications through the online portal.
iii The 2nd respondent to dispose of the stay applications to be
filed as above, or in the alternative, Ext.P6 and P6(a)
appeals themselves, within a period of eight weeks
WP(C) NO. 17784 OF 2025
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thereafter.
iv The steps for realisation of the dues as per the assessment
orders including the penalty proceedings initiated as
evidenced by Exts.P5 and P5(a) shall be kept in abeyance
till the disposal of the stay applications/appeals as above.
SD/-
HARISANKAR V. MENON
rkc
JUDGE
WP(C) NO. 17784 OF 2025
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APPENDIX OF WP(C) 17784/2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF INCOME TAX RETURN ALONG WITH
STATEMENT OF INCOME AND FINANCIAL FOR
AY:2023-24 SUBMITTED BY 1ST PETITIONER.
Exhibit P1(a) TRUE COPY OF INCOME TAX RETURN ALONG WITH
STATEMENT OF INCOME AND FINANCIAL FOR
AY:2023-24 SUBMITTED BY 2ND PETITIONER.
Exhibit P2 TRUE COPY OF NOTICES DATED 07.02.2025 AND
14.02.2025 ISSUED TO 1ST PETITIONER BY 1ST
RESPONDENT U/S.142(1) OF IT ACT FOR AY:2023-
Exhibit P2(a) TRUE COPY OF NOTICES DATED 05.02.2025 AND
13.02.2025 ISSUED TO 2ND PETITIONER, BY 1ST
RESPONDENT, U/S.142(1) OF IT ACT FOR AY:2023-
Exhibit P3 TRUE COPY OF REPLIES DATED 12.03.2025 AND
21.03.2025 SUBMITTED BY 1ST PETITIONER,
AGAINST EXT P2 NOTICES, BEFORE 1ST
RESPONDENT.
Exhibit P3(a) TRUE COPY OF REPLIES DATED 03.03.2025 AND
21.03.2025 SUBMITTED BY 2ND PETITIONER,
AGAINST EXT P2(A) NOTICES, BEFORE 1ST
RESPONDENT.
Exhibit P4 TRUE COPY OF ASSESSMENT ORDER DATED
29.03.2025 COMPLETED BY 1ST RESPONDENT IN THE
NAME OF 1ST PETITIONER, U/S.143(3) OF IT ACT,
FOR AY:2023-24.
Exhibit P4(a) TRUE COPY OF ASSESSMENT ORDER DATED
28.03.2025 COMPLETED BY 1ST RESPONDENT IN THE
NAME OF 2ND PETITIONER, U/S.143(3) OF IT ACT,
FOR AY:2023-24.
Exhibit P5 TRUE COPY OF NOTICE DATED 29.03.2025, U/S.274
READ WITH 271AAC(1) OF IT ACT, ISSUED TO 1ST
PETITIONER ALONG WITH EXT P4.
Exhibit P5(a) TRUE COPY OF NOTICE DATED 28.03.2025, U/S.274
READ WITH 271AAC(1) OF IT ACT, ISSUED TO 2ND
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PETITIONER ALONG WITH EXT P4(A).
Exhibit P6 TRUE COPY OF APPEAL IN FORM NO.35 SUBMITTED
BEFORE 2ND RESPONDENT, BY 1ST PETITIONER,
AGAINST EXT P4 ASSESSMENT ORDER, ACKNOWLEDGED
ON 23.04.2025.
Exhibit P6(a) TRUE COPY OF APPEAL IN FORM NO.35 SUBMITTED
BEFORE 2ND RESPONDENT, BY 2ND PETITIONER,
AGAINST EXT P4(A) ASSESSMENT ORDER,
ACKNOWLEDGED ON 24.04.2025.
Exhibit P7 TRUE COPY OF JUDGMENT DATED 11.04.2023 IN WP©
NO.12823 OF 2023 PASSED BY THIS HON'BLE
COURT, ON SIMILAR SET OF FACT.
