Wp(C)/14624/2023 Of Arakkathara Karthikeyan Santhosh 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. 14624 OF 2023 PETITIONER: ARAKKATHARA KARTHIKEYAN SANTHOSH,AGED 67 YEARS,ARAKKATHARA HOUSE, PALLURUTHY P.O., ERNAKULAM, KOCHI, PIN - 682006 BY ADVS.P.MOHANDAS (ERNAKULAM)SABU PULLANGOKUL D. SUDHAKARAN R.BHASKARA KRISHNANK.P.SATHEESAN (SR.) RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI - 110001 2THE ASSESSING OFFICER ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 GP SMT. SAROJINI.K.G SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.04.2023, 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 appeal beforethe 1[st] respondent along with Ext. P3 stay petition. Thegrievance of the petitioner is that pending the appeal and thestay petition recovery proceedings are being initiated forrecovering the amount assessed as per Ext. P1. The 1[st]respondent shall take up Ext. P3 stay petition and pass ordersthereon expeditiously. Till then, recovery proceedings pursuantto Ext. P1 shall be deferred. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE APPENDIX OF WP(C) 14624/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 27-03-2023 Exhibit-P2TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT (CIT(A): N.F.A.C.: 2018/19) DATED 19-04-2023Exhibit-P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19-04-2023