True Copy Of The Judgment In Case Of Geethkokkattu Paul v. Income Tax Officer, In W.p(C)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 29 DAY OF MAY 2024 / 8TH JYAISHTA, 1946WP(C) NO. 19229 OF 2024 PETITIONER/S: THALIATH JACOB JOSE AGED 57 YEARS S/O JACOB VI/5 THALIATH EXPORTS, SYNAGOGUE LANE, JEW TOWN, KOCHI, KERALA, PIN – 682 002. BY ADV DIVYA RAVINDRAN RESPONDENT/S: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: : 2 : JUDGMENT The petitioner is an assessee before the Income tax department. Against Ext.P1 ex-parte assessment order under Section 147 r/w Section 144 B of the Income TaxAct for the assessment year 2015-16, the petitioner has filed Ext.P2 appeal under Section 246A of the Income Tax Act before the 2[nd] respondent. The petitioner hasalso preferred Ext.P3 stay petition. 2. The grievance of the petitioner is that during the pendency of Ext.P2 appeal steps are being taken forrealization of the amount provided by Ext.P1 assessmentorder. 3.Heard the learned Counsel for the petitionerand the learned Standing Counsel for respondents. Since Ext.P2 is a statutory appeal, there will be a WP(C) NO.19229 OF 2024 : 3 : direction to the 2[nd] respondent to consider Ext.P3 staypetition within a period of two months from the date ofreceipt of a copy of this judgment. Till such time, allrecovery proceedings against the petitioner pursuant toExt.P1 shall be deferred. Sd/- SRJ MURALI PURUSHOTHAMAN JUDGE : 4 : APPENDIX OF WP(C) 19229/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BYTHE 1 ST RESPONDENT UNDER SECTION 147 R.W.S144B OF THE ACT DATED 23.02.2024 FOR AY 2015-16ALONG WITH DEMAND NOTICE. EXHIBIT P2TRUE COPY OF THE MEMORANDUM OF APPEALDATED 21.3.2024 FILED AGAINST THE EXT P1 ORDEROF ASSESSMENT FOR AY 2015-16 IN FORM 35 ISPRODUCED ALONG WITH ACKNOWLEDGMENT. EXHIBIT P3TRUE COPY OF THE STAY PETITION FOR AY 2015-16DATED 27.04.2024 FILED AGAINST THE DEMANDNOTICE ISSUED ALONG WITH EXT P1 ORDER OFASSESSMENT. EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN CASE OF GEETHKOKKATTU PAUL VS INCOME TAX OFFICER, IN W.P(C) NO. 10641 OF 2024 DATED 15.03.2024 OF THISHON'BLE COURT.