Wp(C)/1887/2023 Of Unnikrishnan K v. Income Tax Officer, Ward-1 & Tps, Tirur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 20 DAY OF JANUARY 2023 / 30TH POUSHA, 1944 WP(C) NO. 1887 OF 2023 PETITIONER: 1UNNIKRISHNAN KAGED 57 YEARSKUNNAMPALLY,U.K. HOUSE, WANDOOR,MALAPPURAM, PIN - 679328BY ADVS.S.ARUN RAJC.T.SUJAARJUN S.RAJ RESPONDENTS: 1INCOME TAX OFFICER, WARD-1 & TPS, TIRURTOWN HALL ROAD, TIRUR, PIN - 6761012THE INCOME TAX APPELLATE TRIBUNALCOCHIN BENCH, CENTRAL REVENUE BUILDING, KAKKANAD, ERNAKULAM, PIN - 682030BY ADVS.SRI.CHRISTOPHER ABRAHAM, STANDING COUNSELSRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 20[th] day of January, 2023 The petitioner suffered Ext.P1 order ofassessment under the provisions of the Income TaxAct, 1961 for the assessment year 2011-12. The saidorder of assessment has been substantially confirmedby the First Appellate Authority through Ext.P2 order.The petitioner has therefore approached the Tribunalby filing Ext.P3 appeal before the Income TaxAppellate Tribunal. On being served with Ext.P4 noticeproposing recovery, the petitioner filed Ext.P5 staypetition before the Tribunal. The petitioner prays thattill orders are passed on Ext.P5, the proceedingsinitiated as per Ext.P4 may be kept in abeyance. 2. Heard the learned Standing Counsel also. Having regard to the limited nature of reliefsought for by the petitioner, this writ petition willstand disposed of directing that all proceedings WPC No.1887 of 2023 pursuant to Ext.P4 shall be kept in abeyance tillorders are passed on Ext.P5 stay petition filed inExt.P3 appeal. The Tribunal shall endeavour to passorders on Ext.P5 within a period of three months fromthe date of receipt of a certified copy of thisjudgment. SKP/20-01 Sd/- GOPINATH P. JUDGE WPC No.1887 of 2023 APPENDIX OF WP(C) 1887/2023 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 143 (3) R.W.S 147 OF THE ACT DATED 19-10-2016 FOR THE AY 2011-12SECTION 143 (3) R.W.S 147 OF THE ACT DATED 19-10-2016 FOR THE AY 2011-12 EXHIBIT P2A TRUE COPY OF THE ORDER DATED 10-10-2022 PASSED BY THE CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI EXHIBIT P3 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY2011-12 EXHIBIT P4A TRUE COPY OF THE LETTER DATED 29-12-2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONEREXHIBIT P5A TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER IN EXHIBIT P-3 APPEAL BEFORE THE2ND RESPONDENT FOR THE AY 2011-12 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE