K.N.Sivankutty vs Commissioner Of Income Tax (Appeals )
2026 Latest Caselaw 931 Ker

Kerala High Court

K.N.Sivankutty vs Commissioner Of Income Tax (Appeals ) on 31 January, 2026

                                                     2026:KER:8297



          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

        THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON

 SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947

                   WP(C) NO. 15646 OF 2023

PETITIONER:

          K.N.SIVANKUTTY,
          MANAGING PARTNER, S.K. HOSPITAL,
          EDAPAZHANJI, PANCODE, THIRUMALA POST,
          THIRUVANANTHAPURAM-695006, RESIDING AT
          KARTHIKA HOUSE, NO.49, KOCHAR ROAD,
          EDAPPAZHANJI, THYCAUD POST,
          THIRUVANANTHAPURAM, PIN - 695014.

          BY ADVS.
          SRI.B.KRISHNA MANI
          SMT.N.V.SANDHYA
          SMT.DHANUJA M.S

RESPONDENTS:

    1       COMMISSIONER OF INCOME TAX (APPEALS ),
            KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003.

    2       THE ASSISTANT COMMISSIONER OF INCOME TAX,
            CIRCLE 1(2), KOWDIAR, THIRUVANANTHAPURAM,
            PIN - 695003.

            BY ADVS.
            SRI.CHRISTOPHER ABRAHAM
            SRI.P.R.AJITH KUMAR
                            2

W.P.(C) No.15646 of 2023

                                                  2026:KER:8297


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.01.2026, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                               3

W.P.(C) No.15646 of 2023

                                                           2026:KER:8297



                            JUDGMENT

The petitioner, being aggrieved by an assessment order

passed under the provisions of the Income Tax Act, 1961

(Ext.P11), has filed an appeal before the First Appellate Authority

- the 1st respondent herein, as evidenced by Ext.P12, along with

an application seeking stay of recovery of the arrears of tax

(Ext.P13). It is seeking to challenge the assessment order issued

as above and also seeking a direction to the Appellate Authority

to take a decision on the appeal that the petitioner is before this

Court.

2. Heard Sri.B.Krishna Mani, the learned counsel for the

petitioner, as well as Sri.Christopher Abraham, the learned

Standing Counsel for the Income Tax department.

3. Insofar as an appeal has already been preferred before

the 1st respondent along with an application for stay, as evidenced

by Exts.P12 and P13, I am of the opinion that it is for the Appellate

Authority to take a final decision with respect to the afore matter.

In such circumstances, this writ petition would stand

disposed of, directing the 1st respondent herein to take a decision

on Ext.P12 appeal, as expeditiously as possible, at any rate, within

2026:KER:8297

a period of six months from the date of receipt of a certified copy

of this judgment. Since the writ petition has been pending before

this Court from 11.05.2023 onwards, I am of the opinion that the

realisation of arrears of tax pursuant to the impugned assessment

order can also be directed to be kept in abeyance till final disposal

of the appeal as above.

In such circumstances, there shall be a stay of recovery of

arrears pursuant to the impugned assessment order at Ext.P11 till

final disposal of the appeal as above.

Sd/-

HARISANKAR V. MENON JUDGE anm

2026:KER:8297

APPENDIX OF WP(C) NO. 15646 OF 2023

PETITIONER'S EXHIBITS Exhibit-P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE REGISTRAR OF FIRMS, THIRUVANANTHAPURAM DATED 2/7/2002.

Exhibit-P2 A TRUE COPY OF THE INCOME TAX RETURNS WITH RESPECT TO THE ASSESSMENT YEAR 2013-2014 DATED 30/9/2013.

Exhibit-P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 30/3/2016.

Exhibit-P4 A TRUE COPY OF THE COMMUNICATION FROM THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM DATED 18/3/2019.

Exhibit-P5 A TRUE COPY OF THE COMMUNICATION FROM THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM DATED 25/4/2019.

Exhibit-P6 A TRUE COPY OF THE COMMUNICATION FROM THE ASSISTANT COMMISSIONER OF INCOME TAX DATED 14/8/2019.

Exhibit-P7 A TRUE COPY OF THE COMMUNICATION FROM THE ASSISTANT COMMISSIONER OF INCOME TAX DATED 14/11/2018.

Exhibit-P8 A TRUE COPY OF THE DETAILED OBJECTION FILED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM DATED 11/11/2019.

Exhibit-P9 A TRUE COPY OF THE CLARIFICATION LETTER DATED 23/8/2019 FILED BY THE PETITIONER BEFORE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM. Exhibit-P10 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 22/10/2019 ISSUED BY THE ASSISTANT

2026:KER:8297

COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM.

Exhibit-P11 A TRUE COPY OF THE ASSESSMENT ORDER DATED 28/11/2019 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM.

Exhibit-P12 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), 1ST RESPONDENT DATED 4/5/2020.

Exhibit-P13 A TRUE COPY OF THE PETITION DATED 25/5/2020 FILED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM. Exhibit-P14 A TRUE COPY OF THE ADDITIONAL GROUNDS DATED 5/3/2021 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.