Wp(C)/14688/2023 Of Joy Arakkathara Achyuth 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, 1945 WP(C) NO. 14688 OF 2023 PETITIONER: JOY ARAKKATHARA ACHYUTHAGED 35 YEARSARAKKATHARA HOUSE, PALLURUTHY P.O., ERNAKULAM, KOCHI, PIN - 682006 BY ADVS.SABU PULLAN P.MOHANDAS (ERNAKULAM) GOKUL D. SUDHAKARAN R.BHASKARA KRISHNANK.P.SATHEESAN (SR.) RESPONDENT: 1THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001110001 2THE ASSESSING OFFICER, ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN - 110001 GP- SRI.K.M FAIZAL SRI.JOSE JOSEPH (SC) 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 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 proceedingspursuant to Ext. P1 shall be deferred. The writ petition is disposed of. Sd/- MURALI PURUSHOTHAMAN JUDGE APPENDIX OF WP(C) 14688/2023 PETITIONER EXHIBITSExhibit-P1 Exhibit-P2 Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 25-03-2023TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT (CIT(A) NFAC 2018-2019) DATED 19-04-2023TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER ALONG WITH EXT. P2 APPEAL BEFORE THE 1ST RESPONDENT DATED 19-04-2023