Wp(C)/18652/2024 Of K.k. Anilkumar v. The Additional/Joint/Deputy/Assistantcommissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMANFRIDAY, THE 24 DAY OF MAY 2024 / 3RD JYAISHTA, 1946WP(C) NO. 18652 OF 2024 PETITIONER: K.K. ANILKUMAR AGED 51 YEARS, S/o ONAKKAN, “KAILAS”, THIKKODI, PAYYOLI, KOZHIKODE, PIN – 673 522. BY ADVS.R.SREEJITHK.KRISHNAACHYUTH MENONPADMANATHAN K.V. RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110 001. 2THE JOINT COMMISSIONER (APPEALS)/COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. 3THE INCOME TAX APPELLATE TRIBUNALCOCHIN BENCH, C-I & C-II, KENDRIYA BHAVAN, ERNAKULAM,PIN – 682 037, REPRESENTED BY ITS SECRETARY. 4THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD 2(3), AAYAKAR BHAVAN,INCOME TAX DEPARTMENT, WARD 2(3), AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. BY ADVS.KEERTHIVAS GIRISRI. P.G. JAYASHANKAR - STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: : 3 : JUDGMENT Against Ext.P1 assessment order, the petitioner preferred Ext.P2 appeal before the 2[nd] respondent. Thesame was dismissed vide Ext.P3 order. Aggrievedthereby, petitioner preferred Ext.P4 appeal under Section250 of the Income Tax Act, 1961 along with Ext.P5 staypetition, before the 3[rd] respondent. The grievance ofthe petitioner is that, pending Ext.P4 appeal, recoverysteps are initiated pursuant to Ext.P1 assessment order. 2.Heard Sri. P.G. Jayashankar, the learnedStanding Counsel for respondents 1 and 2 and Sri. JoseJoseph, the learned Standing Counsel for the 4[th]respondent. Ext.P4 is a statutory appeal. There will be a : 4 : direction to the 3[rd] respondent to consider and dispose of Ext.P5 stay petition, as expeditiously as possible, at anyrate, within a period of two months from the date ofreceipt of a copy of this Judgment. Till such time,recovery steps pursuant to Ext.P1 shall be deferred. The writ petition is disposed of. Sd/- SRJ MURALI PURUSHOTHAMAN JUDGE APPENDIX OF WP(C) 18652/2024 PETITIONER’S EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1STRESPONDENT FOR THE YEAR 2017-18 DTD. 29-03-2022.RESPONDENT FOR THE YEAR 2017-18 DTD. 29-03-2022. Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD. 30-04-2022.THE 2ND RESPONDENT DTD. 30-04-2022. Exhibit P3COPY OF APPELLATE ORDER ISSUED BY THE 2NDRESPONDENT DTD. 28-02-2024.RESPONDENT DTD. 28-02-2024. Exhibit P4COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 3RD RESPONDENT DTD. 25-03-2024.THE 3RD RESPONDENT DTD. 25-03-2024. Exhibit P5COPY OF STAY PETITION FILED BY THE PETITIONERBEFORE THE 3RD RESPONDENT DTD, 27-03-2024.BEFORE THE 3RD RESPONDENT DTD, 27-03-2024. Exhibit P6COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT DTD.07-05-2024.07-05-2024. Exhibit P7COPY OF ORDER IN WPC NO.29879/2023 OF THISHON'BLE COURT DTD. 29-09-2023.HON'BLE COURT DTD. 29-09-2023.