By Advs.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10163 OF 2024 PETITIONER: PALLATHUKADAVIL IBRAHIMKUTTY ABDUL KABEER,AGED 55 YEARS, 71, PALATHUMKADAVIL, KANJOOR PO, ERNAKULAM, PIN – 683575. BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENONPADMANATHAN K.V. RESPONDENTS: 1THE INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI, DELHI, PIN – 110 001.NATIONAL E-ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, NEW DELHI, DELHI, PIN – 110 001. 2THE PRINCIPAL COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018.CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682 018. 3THE INCOME TAX APPELLATE TRIBUNAL,C-I & C-II BLOCK, 1ST FLOOR, KENDRIYA BHAVAN, KAKKANAD,C-I & C-II BLOCK, 1ST FLOOR, KENDRIYA BHAVAN, KAKKANAD, KOCHI, REPRESENTED BY ITS SECRETARY, PIN – 682 037. 4THE INCOME TAX OFFICER,THE INCOME TAX DEPARTMENT, WARD-2, ALUVA, KAP THE INCOME TAX DEPARTMENT, WARD-2, ALUVA, KAP COMMERCIAL COMPLEX, R.S.ROAD, ALUVA, ERNAKULAM, PIN – 683 101. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The assessment of the petitioner was completed for the year2018-19 by Ext.P1 order dated 15.03.2021. The PrincipalCommissioner of Income Tax issued Ext.P2 order under Section263 of the Income Tax Act finding that Ext.P1 order of assessmentis erroneous and prejudicial to the revenue and therefore, set asidethe assessment order and directed the Assessing Officer tocomplete the assessment de-novo. The petitioner filed Ext.P3appeal against Ext.P2 order. According to the petitioner, Ext.P3appeal was finally heard on 09.02.2024. It is submitted thatpending the passing of final orders on Ext.P3 appeal, the petitionerhas been served with Ext.P4 notice pursuant to Ext.P2 order. It issubmitted that further proceedings on Ext.P4 may be kept inabeyance till the final orders are issued on Ext.P3 appeal. 2.Heard the learned Standing Counsel for the IncomeTax Department also. 3.Having heard the learned counsel for the petitionerand the learned Standing Counsel appearing for the Income TaxDepartment, this writ petition will stand disposed of directing thatsince Ext.P3 appeal has already been finally heard and orders are 3 awaited, further proceedings on Ext.P2, including Ext.P4 shall be kept in abeyance till final orders are passed on Ext.P3 appeal. The writ petition is disposed of as above. DK Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 10163/2024