Wp(C)/13836/2023 Of Joshy John v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 13 DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 WP(C) NO. 13836 OF 2023 PETITIONER: JOSHY JOHN AGED 51 YEARSS/O V J JOHN COCHIN AUTOS MILAN TOWERS, NSS JUNCTION VELOORKUNNAM, MUVATTUPUZHA, PIN – 686673. BY ADV DIVYA RAVINDRAN RESPONDENTS: 1THE INCOME TAX OFFICERWARD 1 & TPS 1ST FLOOR, MAHIMA TOWERS WARD 1 & TPS 1ST FLOOR, MAHIMA TOWERS TEMPLE BYE PASS ROAD, SH 8, THODUPUZHA KERALA – 685584. 2THE ADDITIONAL/JOINT/DEPUTY COMMISSIONER OF INCOME TAXINCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI – 110001.INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTER, NEW DELHI – 110001. 3THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI – 110001.NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI – 110001. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C) No.13836 of 2023 -------------------------------------------- Dated this the 13[th] day of April, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. 2.The limited prayer in the writ petition is for a directionto the 2[nd] respondent to consider Exts.P3 and P4 appeals filedagainst Exts.P1 and P2 assessment orders and Exts.P5 and P6stay petitions. There is also a prayer to stay all recovery stepspursuant to Exts.P1 and P2 assessment orders. In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2[nd] respondent to takeup Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions andhear and dispose of the stay petitions within two months. Thecoercive steps for recovery shall be kept in abeyance till then. Sd/-T.R.RAVIJUDGE APPENDIX OF WP(C) 13836/2023 PETITIONER’S EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2017-18, BY THE 2ND RESPONDENT DATED 12.03.2022 ALONG WITH DEMAND NOTICE. Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER ISSUED UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 15.03.2023 ALONG WITH DEMAND NOTICE.UNDER SECTION 147 R.W.S 144 OF THE ACT FOR AY 2018-19, BY THE 2ND RESPONDENT DATED 15.03.2023 ALONG WITH DEMAND NOTICE.Exhibit P3TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2017-18 FILED BEFORE THE 3RD RESPONDENT.NO. 35 DATED 11.04.2023 FOR AY 2017-18 FILED BEFORE THE 3RD RESPONDENT.Exhibit P4TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO. 35 DATED 11.04.2023 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT.NO. 35 DATED 11.04.2023 FOR AY 2018-19 FILED BEFORE THE 3RD RESPONDENT.Exhibit P5TRUE COPY OF THE STAY PETITION FILED BEFORETHE 3RD RESPONDENT FOR AY 2017-18 DATED 10.04.2023.THE 3RD RESPONDENT FOR AY 2017-18 DATED 10.04.2023.Exhibit P6TRUE COPY OF THE STAY PETITION FILED BEFORETHE 3RD RESPONDENT FOR AY 2018-19 DATED 10.04.2023.THE 3RD RESPONDENT FOR AY 2018-19 DATED 10.04.2023.