Wp(C)/14622/2023 Of Vadakedath Vivekanandan Sreedevi v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 28 DAY OF APRIL 2023 / 8TH VAISAKHA, 1945WP(C) NO. 14622 OF 2023 PETITIONER: VADAKEDATH VIVEKANANDAN SREEDEVI,AGED 57 YEARS, W/O A.K.SANTHOSH,ARAKKATHARA HOUSE, PALLURUTHY P.O., ERNAKULAM, KOCHI, PIN - 682006 BY ADVS.P.MOHANDAS (ERNAKULAM)SABU PULLAN GOKUL D. SUDHAKARANR.BHASKARA KRISHNANK.P.SATHEESAN (SR.) RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 2THE ASSESSING OFFICER ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN – 11001 SRI. JOSE JOSEPH (STANDING COUNSEL) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msp JUDGMENT Against Ext. P1 assessment order issued by the 2[nd] respondent, the petitioner has preferred Ext. P2 appealbefore the 1[st] respondent along with Ext. P3 stay petition.The grievance of the petitioner is that pending the appealand the stay petition, recovery proceedings are beinginitiated for recovering the amount assessed as per Ext. P1.The 1[st] respondent shall take up Ext. P3 stay petition andpass orders thereon expeditiously. Till then, recoveryproceedings pursuant to Ext. P1 shall be deferred. The writ petition is disposed accordingly. Sd/- MURALI PURUSHOTHAMANJUDGE APPENDIX OF WP(C) 14622/2023 PETITIONER EXHIBITSExhibit-P1TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 27-03-2023Exhibit-P2TRUE COPY OF THE MEMORANDUM OF APPEAL (CIT(A)NFAC 2018-19) FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023Exhibit-P3TRUE COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023