Gigi George,Aged 60 Years v. George

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 26 DAY OF SEPTEMBER 2023 / 4TH ASWINA, 1945WP(C) NO. 31439 OF 2023 PETITIONER: GIGI GEORGE,AGED 60 YEARS, S/O. K. V. GEORGE,31/171, KARIMATTAM HOUSE, RUBY NAGAR, CHANGANACHERRY, KOTTAYAM, PIN – 686103. BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110001. 2NATIONAL FACELESS APPEAL CENTRE,DELHI, PIN - 110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). 3THE INCOME TAX OFFICER,WARD 1 & TPS, OFFICE OF ADDL. COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, T.K. ROAD, THIRUVALLA, PIN – 689101. BY ADV. SRI. JOSE JOSEPH – SC – IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J.-------------------------- W.P.(C) No.31439 of 2023 ------------------------- Dated this the 26[th] day of September, 2023 JUDGMENT 1.Assessment Order in respect of the assessment year 2021-22 was finalised on 28.12.2022 by the assessing authorityregarding the income of the petitioner under Section 143 (3) readwith Section 144B of the Income Tax Act 1961. The total incomeof the petitioner has been assessed as Rs.99,57,615/-. Income ofthe petitioner include additions under Section 69A and Section 69of the Act to the extent of Rs.69,10,100/- and Rs.28,17,515/-respectively for the assessment periods. Total sum ofRs.97,87,914/- is the tax determined for the income of thepetitioner for which notice has been issued. The petitioner hasfiled an appeal against the said assessment order along with thestay application before the 2[nd] respondent on 24.01.2023.However, no decision has been taken on the said application ofthe petitioner till date and the petitioner is facing recovery of thetax determined in the assessment order. 2. The present writ petition has been filed for a direction to the 2[nd] respondent to dispose of Exhibit P-2 appeal and Exhibit P-3stay application expeditiously. 3. Considering the said submissions and also taking into account that the petitioner is facing recovery action for the taxdetermined in the assessment order, the 2[nd] respondent isdirected to take a decision on the stay application of thepetitioner within a period of one month from the date ofproduction of a copy of this order before the 2[nd] respondent. 4.For a period of one month Exhibit P-1 order issued by the 1[st]respondent and Exhibit P-4 recovery notice issued by the 3[rd]respondent shall not be given effect to. With the aforesaid directions, this writ petition is finallydisposed of. Svn Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 31439/2023 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 28-12-2022ISSUED BY THE 1ST RESPONDENT DTD. 28-12-2022 EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023 EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023 EXHIBIT P4COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 15-09-2023DTD. 15-09-2023