Kerala High Court
Kelathparambil Ummder Muhammed ... vs The Assistant Commissioner Of Income ... on 6 January, 2023
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
WP(C) NO. 264 OF 2023
PETITIONER:
KELATHPARAMBIL UMMDER MUHAMMED SHAREEF
AGED 36 YEARS
KELATH PARAMBIL HOUSE, KARAKKAD, KONDURKARA PO OTTAPPALAM,
PALAKKAD, PIN - 679303
BY ADV ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT,
AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR,
THRISSUR, PIN - 680001
2 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY
OF FINANCE , JAWAHARLAL STADIUM, DELHI, PIN - 110003
OTHER PRESENT:
ADV. JOSE JOSEPH (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C) No. 264 of 2023
..2..
JUDGMENT
Dated this the 6th day of January, 2023 Petitioner suffered Ext.P1 order of assessment for the assessment year 2021-2022 under the provisions of the Income Tax Act, 1961. Petitioner preferred Ext.P2 appeal before the 2 nd respondent along with Ext.P3 application for stay. Petitioner apprehends that steps may be taken to recover amounts due under Ext.P1, pending consideration of Ext.P3 application for stay, by the appellate authority.
2. Heard the learned Standing Counsel also.
3. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, this writ petition will stand disposed of, directing the 2nd respondent to consider and pass orders on Ext.P3 application for stay, in accordance with law, as expeditiously as possible, and at any rate, within a period of three months from the date of receipt of a certified copy of this judgment. Till such time as W.P. (C) No. 264 of 2023 ..3..
orders are passed on Ext.P3, any demand pursuant to Ext.P1 order of assessment shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
GOPINATH P. JUDGE RMV W.P. (C) No. 264 of 2023 ..4..
APPENDIX OF WP(C) 264/2023 PETITIONER EXHIBITS EXHIBIT P-1 TRUE COPY OF ASSESSMENT ORDER DATED 28.09.2022 FOR AY 2021-22 EXHIBIT-P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 01.12.2022 AGAINST THE ASSESSMENT ORDER DATED 28.09.22 FOR AY 2021-22 EXHIBIT-P3 TRUE COPY OF STAY PETITION DATED 01.12.2022 AY 2021- 22 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE