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Kerala High Court

Sandeep Viswanathan Kuthiraparambil vs The Income Tax Officer on 6 December, 2024

Author: Bechu Kurian Thomas

Bench: Bechu Kurian Thomas

WP(C) No.43382/2024                        1/3                         Order Date : 06-12-2024

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
           Friday, the 6th day of December 2024 / 15th Agrahayana, 1946
                              WP(C) NO. 43382 OF 2024
   PETITIONER:

          SANDEEP VISWANATHAN KUTHIRAPARAMBIL, AGED 53 YEARS, S/O VISWANATHAN,
          RESIDING AT HOUSE NO. 1/1209, KARTHIKA, KOLLAMURI, EDAPALLY,
          ERNAKULAM, KERALA, PIN-682024

   RESPONDENT:

      1. THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER, CORPORATE
         WARD 1(1), CR BUILDING, 3RD FLOOR, IS PRESS ROAD, KOCHI, PIN-682018
      2. THE TAX RECOVERY OFFICER OFFICE OF THE TAX RECOVERY OFFICER, CENTRAL
         AVENUE BUILDING, IS PRESS ROAD, KOCHI, KERALA, PIN-682018
      3. THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 4TH FLOOR, CENTRAL
         REVENUE BUILDING, I. S PRESS ROAD, COCHIN, PIN-682018


        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to for the reasons stated in the accompanying writ petition and
   affidavit it is most humbly prayed that this honourable court be pleased
   to pass an interim order staying the operation and implementation of
   exhibit p5 order and exhibit p6, p7 and p8 proceeding issued by the
   respondents pending consideration and disposal of the above writ petition.


        This petition coming on for orders upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S. ASWIN GOPAKUMAR, ANWIN GOPAKUMAR, ADITYA VENUGOPALAN, MAHESH
   CHANDRAN, SARANYA BABU, ABHISHEK S. & TANYA KADEEJA, Advocates for the
   petitioner, the court passed the following:
 WP(C) No.43382/2024                       2/3                        Order Date : 06-12-2024



                             BECHU KURIAN THOMAS, J.
                          =-=-=-=-=-=-=-=-=-=-=-=-=-=-
                              W.P.(C) No.43382 of 2024
                           =-=-=-=-=-=-=-=-=-=-=-=-=-=
                       Dated this the 6th day of December, 2024

                                         ORDER

The learned Standing Counsel takes notice for the respondents and seeks time to get instructions.

Post on 15.01.2025.

In the meantime, the coercive proceedings pursuant to Ext.P5 shall be kept in abeyance till then.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) No.43382/2024 3/3 Order Date : 06-12-2024 APPENDIX OF WP(C) 43382/2024 Exhibit P5 A TRUE COPY OF THE ORDER PASSED BY RESPONDENT NO.1 UNDER SECTION 179 (1) OF THE ACT DATED 10.12.2021, BEARING DIN NO: ITBA/COM/F/17/2021-22/1037686140(1) Exhibit P6 A TRUE COPY OF THE NOTICE BEARING DIN NO.

ITBA/COM/F/17/2021-22/10377336462(1) DATED 13.12.2021 Exhibit P7 A TRUE COPY OF THE NOTICE BEARING DIN NO.

ITBA/COMF/17/2021-22/1037734348(1) DATED 13.12.2021 Exhibit P8 TRUE COPY OF THE NOTICE IN FORM NO. I.T.C.P.1 DATED 13.12.2021 BEARING DIN NO:

ITBA/RCV/S/301/2021-22/1037731489(1)