Hari Prasad Nairaged 53 Years1/ Ushas, Aynampadam, Nemmara, Palakkad, Pin v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menonpadmanathan K.v

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHWEDNESDAY, THE 14 DAY OF FEBRUARY 2024 / 25TH MAGHA, 1945WP(C) NO. 5059 OF 2024 PETITIONER/S: HARI PRASAD NAIRAGED 53 YEARS1/ USHAS, AYNAMPADAM, NEMMARA, PALAKKAD, PIN - 678508BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENONPADMANATHAN K.V. RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 34(1)(4), INCOME TAX DEPARTMENT, 8TH FLOOR, KAUTILYA BHAVAN, C-41 TO C-43, G BLOCK, BANDRA KURLA COMPLEX, BANDRA (EAST) MUMBAI, PIN - 400051 2NATIONAL FACELESS APPEAL CENTREDELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 1100013THE INCOME TAX OFFICERWARD - 42(2)(3), ROOM NO. 804, KAUTILYA BHAVAN, C-41 TOC-43, G BLOCK, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI, PIN - 400051BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: P.R AJITH KUMAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 14[th] day of February, 2024 The present writ petition has been filed by thepetitioner seeking the following reliefs: (i)To direct the 2[nd] respondent to dispose of Ext.P2 appealand Ext.P3 stay petition by the issue of a writ ofmandamus or such other writ or order or direction.and Ext.P3 stay petition by the issue of a writ ofmandamus or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefsincluding the costs of these proceedings.including the costs of these proceedings. 2.The assessment order in Ext.P1 got completed inrespect of the assessment year 2017-18 on 24.12.2019under Section 143(3) of the Income Tax Act, 1961. The taxamount assessed is Rs.50,90,879/-. 3.The petitioner being aggrieved by the saidassessment order, has filed Ext.P2 appeal before the 2[nd]respondent along with Ext.P3 stay petition. While theappeal and the stay petition are pending considerationbefore this Hon’ble Court, impugned recovery notice inExt.P4 has been issued. 4.Ms.Parvathy Menon, learned counsel for thepetitioner submits that the petitioner is seeking onlylimited relief of direction to the 2[nd] respondent for early disposal of stay petition and appeal is still pending in a timebound manner and till the decision at least on the staypetition, the impugned recovery notice in Ext.P4 may notbe enforced. 5.The assessment order is of 2019. We are in 2024.Five years have gone back. Admittedly, the petitioner hasnot paid any single penny in pursuance to the assessmentorder and the interest liability itself should have been morethan the tax amount. In view thereof, I direct the petitionerto remit 20% of the assessed tax within a period of twoweeks from today, and if the petitioner remits the 20% ofthe assessed tax, the proceedings in pursuance to Ext.P4shall be kept in abeyance till disposal of the appeal. The 2[nd]respondent is directed to dispose of the appealexpeditiously, Preferably within a period of six months. With the aforesaid direction, the present writ petitionstands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 5059/2024 PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 24-12-2019 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 04-02-2020 Exhibit P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. NIL Exhibit P4COPY OF NOTICE ISSUED BY THE 3RD RESPONDENTDTD. 12-01-2024