Pathanamthitta., Pin v. Menonmeera V.menonr.sreejithk.krishnaparvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHMONDAY, THE 16 DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WP(C) NO. 33098 OF 2023 PETITIONER: SASHI RAGHAVAN KUMARAGED 66 YEARS S/O. RAGHAVAN KUMAR, PATHIRUVELIL HOUSE, MALLAPPALLY, EZHUMATTOOR P.O., PATHANAMTHITTA., PIN - 689586BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNAPARVATHY MENON RESPONDENTS: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL E-ASSESSMENT CENTRE, DELHI, PIN - 1100012COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001ADV.JOSE JOSEPH -SC NATIONAL E-ASSESSMENT CENTRE, NATIONAL FACELESS APPEAL CENTRE, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 16[th] day of October, 2023 1.The present writ petition has been filedunder Article 226 of the Constitution of India seekingthe following reliefs: (i)To direct the 2nd respondent to dispose of Ext.P2appeal, Ext.P3 delay petition and Ext.P4 stay petitionby the issue of a writ of mandamus or such otherwrit or order or direction.appeal, Ext.P3 delay petition and Ext.P4 stay petitionby the issue of a writ of mandamus or such otherwrit 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.There is a delay of 24 days in filing Ext.P2appeal before the 2nd respondent. However, withouttaking a decision on Ext.P3 delay petition and Ext.P4stay petition, the 1st respondent has issued Ext.P1notice to the petitioner demanding to pay amount ofRs. 49,02,636/-. 3.Considering the aforesaid facts, as thepetitioner is facing the demand notice, the 2ndrespondent is directed to decide the delay petition AP and if the delay is condoned, dispose of Ext.P4 stay petition within a period of two months. 4.With the aforesaid direction, the writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 33098/2023 PETITIONER EXHIBITS Exhibit P1COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19,DTD. 29-03-2023Exhibit P2COPY OF APPEAL FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-05-2023Exhibit P3COPYOF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-05-2023Exhibit P4COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-05-2023Exhibit P5COPY OF JUDGMENT IN WPC NO. 29879/23 OF THIS HON'BLE COURT DTD. 20-09-2023Exhibit P6COPY OF RETURN OF THE PETITIONER FOR THE YEAR 2018-19 DTD. 11-04-2022Exhibit P7COPY OF INSURANCE POLICY OF STAR HEALTH & ALLIED INSURANCE COMPANY LTD,. DTD. 30-03-2020