Wp(C)/1677/2023 Of Stephen Pathickal Kurian,Kottayam v. Assisstant Commissioner Of Income Tax,Kottayam

PETITIONER: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 17 DAY OF FEBRUARY 2023 / 28TH MAGHA, 1944 WP(C) NO. 1677 OF 2023 STEPHEN PATHICKAL KURIAN,AGED 58 YEARSMEENACHIL,KOTTAYAM., PIN - 686638 PATHICKAL,VELIYANNOR, BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS: 1ASSISSTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, INCOME TAX DEPARTMENT, KOTTAYAM RANGE KOTTAYAM., PIN - 6860012COMMISSIONER OF INCOME TAX (APPEALS),GOVERNMENT OF INDIA,MINISTRY OF FINANCE, NATIONAL FACELESS APPEAL CENTRE (NFAC),2 45-A,NORTH BLOCK,NEW DELHI., PIN - 110001 OTHER PRESENT: SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2023, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAVI, J. ---------------------------------------- WP(C) NO. 1677 OF 2023 ------------------------------------------- Dated this the 17[th]day of February, 2023 JUDGMENT The assessment for the year 2013-14 was completed in2015 and rectified in 2021. The petitioner has preferred anappeal which is still pending. In the meanwhile, coercive stepshave been initiated which is the reason why the petitioner isbefore this Court. 2. The petitioner has a case that the rectification itself wasunwarranted as it is beyond time. Since, a statutory appeal hasalready been preferred, I do not think it is necessary to go intothe merits of the case at this stage in this writ petition. The writ petition is hence disposed of directing theappellate authority to consider and pass orders on Ext.P3 appeal,at the earliest, at any rate, within three months from the date ofreceipt of a copy of this judgment. Coercive steps initiated shallbe kept in abeyance till the disposal of the appeal. Sd/- T.R.RAVI, JUDGE APPENDIX OF WP(C) 1677/2023 PETITIONER EXHIBITS Exhibit-P1TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE INCOME TAX OFFICER, WARD-5; KOTTAYAM ON 16-01-15 IS PRODUCED. Exhibit-P2TRUE COPY OF THE ASSESSMENT ORDER DT 15-03-21 PASSEDU/S 154 OF THE IT ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE 1ST RESPONDENT ON THE PETITIONER.Exhibit-P3TRUE COPY OF APPEAL MEMORANDUM E-FILED IN FORM 35 ON20-04-21 U/S 246A OF THE IT ACT FOR THE ASSESSMENT YEAR 2013-14 BY THE PETITIONER BEFORE THE 2ND RESPONDENT. Exhibit-P4TRUE COPY OF THE NOTICE DATED 21-12-22 ISSUED BY 1STRESPONDENT PROPOSING TO INITIATE RECOVERY PROCEEDINGS TO COLLECT TAX DEMANDED AS PER EXBT-P2 ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14 IS PRODUCED.