K. Akbar Ali. Aged 59 Yearszaina Manzilveekshanam Road.kochi, Pin v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16 DAY OF DECEMBER 2022 / 25TH AGRAHAYANA, 1944 WP(C) NO. 40891 OF 2022 PETITIONER: 1K. AKBAR ALI. AGED 59 YEARSZAINA MANZILVEEKSHANAM ROAD.KOCHI, PIN - 682018BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE,-1ERNAKULAM, PIN - 6820182NATIONAL FACELESS APPEAL CENTREDELHI, PIN – 110001REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS).ADV. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 16[th] day of December, 2022 The petitioner has suffered Ext.P1 order ofassessment for the assessment year 2014-15 underthe provisions of the Income Tax Act, 1961. Thepetitioner has preferred Ext.P2 appeal along withExt.P3 stay petition before the 2[nd] respondent. In themeanwhile, the petitioner has been issued with Ext.P4notice demanding the payment of amounts due underExt.P1 order of assessment. The petitioner prays thatpending consideration of Ext.P3 stay petition by the2[nd] respondent, demands under Ext.P1 order ofassessment maybe stayed. 2. Heard the learned Standing Counsel also. Having regard to the facts and circumstances ofthe case and considering the limited nature of reliefsought for by the petitioner, the writ petition willstand disposed of directing that any steps to recover amounts due under Ext.P1 order of assessment shallbe kept in abeyance till orders are passed on Ext.P3stay petition by the 2[nd]respondent. The 2[nd]respondent shall endeavour to pass orders on Ext.P3within a period of two months from the date of receiptof a certified copy of this judgment. SKP/16-12 Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 40891/2022 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 27-09-2021 EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD. 27-10-2021EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DTD. 12-12-2022 EXHIBIT P4 COPY OF ARREAR NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 05-12-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE