Wp(C)/19363/2024 Of Devassia Thankachan Namattathil v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN THURSDAY, THE 30 DAY OF MAY 2024 / 9TH JYAISHTA, 1946WP(C) NO. 19363 OF 2024 PETITIONER: DEVASSIA THANKACHAN NAMATTATHILAGED 59 YEARSAGED 59 YEARS NAMATTATHIL HOUSE, AYIRAMKOLLI, AMBALAVAYAL, WAYANAD DISTRICT, PIN – 673 592. BY ADV S.ARUN RAJ RESPONDENTS: 1ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 2COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 3INCOME TAX OFFICERWARD-1, KALPETTA, SULTHAN BATHERY ROAD, WARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD, PIN – 673 122. 4THE PRINCIPAL COMMISSIONER OF INCOME TAXAAYAKAR BHAVAN, NORTH BLOCK, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. SRI. CHRISTOPHER ABRAHAM - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 30.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961 (for short, ‘the Act’). Ext.P1 is theex-parte assessment order under Section 147 of theAct. Against Ext.P1, the petitioner has preferredExt.P2 appeal under Section 246A of the Act andExt.P3 stay petition before the 2[nd] respondent. Thegrievance of the petitioner is that during thependency of the statutory appeal, steps are beingtaken for recovery of the amounts demanded inExt.P1. 2. Heard the learned counsel for the petitioner and Sri.Christopher Abraham, the learnedStanding Counsel for the respondents. 3.Since Ext.P2 is a statutory appeal andExt.P3 stay petition is pending, there will be adirection to the 2[nd] respondent to consider Ext.P3 stay petition, as expeditiously as possible, at anyrate, within a period of two months from the date of receipt of a copy of this judgment. Till such time,there shall not be any recovery steps against thepetitioner pursuant to Ext.P1. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDERDATED 24-2-2024 UNDER SECTION 147 R.W.S144 AND 144B OF THE ACT FOR THE AY2018-19 ALONG WITH THE DEMAND NOTICEISSUED BY THE 1ST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE APPEAL DATED 23-3-2024 FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT FOR THE AY 2018-19. EXHIBIT P3A TRUE COPY OF THE STAY PETITION DATED22-3-2024 E-FILED BY THE PETITIONERBEFORE THE 2ND RESPONDENT FOR THE AY2018-19. RESPONDENTS EXHIBITS: NIL.