Wp(C)/10356/2024 Of Jayalekshmi Lathika Kumari v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10356 OF 2024 PETITIONER: JAYALEKSHMI LATHIKA KUMARI,AGED 54 YEARS,W/O.S.N.ANILKUMAR, SREYAS , AYANIKKAD NAGAR, PALKULANGARH, THIRUVANANTHAPURAM, PIN – 695 024.BY ADVS.DIVYA RAVINDRANLINCY GLANCY RESPONDENTS: 1THE INCOME TAX OFFICER, WARD -2(1), ROOM NO:A-104,1ST, AAYKAR BHAWAN, 1ST FLOOR, KAWDIAR P.O, THIRUVANANTHAPURAM, KERALA, PIN – 695 003.PIN – 695 003. 2THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN – 110 001.NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN – 110 001. NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, 3THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN – 110 001. SRI. P.R. AJITH KUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Challenging Ext.P1 order, the petitioner has filed Ext.P2 appealbefore the Commissioner of Income Tax (Appeals) along with Ext.P3application for stay. The only relief is sought for a direction to theCommissioner of Income Tax (Appeals) to consider and pass orders onExt.P3 and to stay any proceedings for recovery of any amountdetermined under Ext.P1 till such time as orders are passed on the stayapplication. 2.Heard the Standing Counsel for the Income Tax Department also. 3.Having regard to the facts and circumstances of the case, thiswrit petition will stand disposed of directing the Commissioner of IncomeTax (Appeals) (3[rd] respondent) before which Ext.P3 application for stay ispending, to consider and pass orders on Ext.P3 within 3 months from thedate of receipt of a certified copy of this judgment. Till such time as ordersare passed on Ext.P3, any demand pursuant to Ext.P1 shall be kept inabeyance. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 10356/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDERISSUED BY THE 2ND RESPONDENT UNDERSECTION 147 R.W.S 144B OF THE ACT DATED29.2.2024 FOR AY 2019-20-20 ALONG WITHDEMAND NOTICE Exhibit P2 TRUE COPY OF THE MEMORANDUM OF APPEALDATED 12.03.2024 FILED AGAINST THE EXTP1 ORDER OF ASSESSMENT FOR AY 2019-20IN FORM 35 ALONG WITH ACKNOWLEDGEMENT Exhibit P3TRUE COPY OF THE STAY PETITION FOR AY2019-20 DATED 12.03.2024 FILED AGAINSTTHE DEMAND NOTICE