Wp(C)/19476/2024 Of Jolly Saji v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 3 DAY OF JUNE 2024 / 13TH JYAISHTA, 1946WP(C) NO. 19476 OF 2024 PETITIONER: JOLLY SAJIAGED 46 YEARSW/O. SAJI K. ALIAS, CHENNOTH KUZHIKANDATHIL, THIRUVANIYOOR P. O, ERNAKULAM DISTRICT, PIN – 682 308. BY ADVS.DINESH R.SHENOYSILESH S. PRABHUJOMOL PIUSHELAN PAULOSE RESPONDENT: THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN, PIN – 682 018.SRI. NAVNEETH N.NATH - SC OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961. Against Ext.P1 assessment order forthe year 2019-2020, the petitioner has preferredExt.P2 appeal before the respondent. Along withExt.P2, the petitioner has also filed Ext.P3 staypetition. Pending the appeal, the assessing authorityhas issued Ext.P5 communication directing thepetitioner to pay 20% of the amount demanded inExt.P1. The petitioner submits that Ext.P2 is astatutory appeal and along with Ext.P2 she hasalready filed an application for stay. 2.Since Ext.P2 is a statutory appeal, there willbe a direction to the respondent to consider and passorders on Ext.P3 stay petition, as expeditiously aspossible, at any rate, within a period of two monthsfrom the date of receipt of a copy of this judgment. Since Ext.P2 is a statutory appeal, there will 3 Till such time, there shall not be any recoveryproceedings against the petitioner pursuant toExts.P1 and P5. The writ petition is disposed of with the abovedirection. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR APPENDIX PETITIONER’S EXHIBITS:- EXHIBIT P1TRUE PHOTOCOPY OF ASSESSMENT ORDER ANDCOMPUTATION SHEET FOR ASSESSMENT YEAR2019 - 2020 DATED 12/03/2024. EXHIBIT P2 TRUE PHOTOCOPY OF APPEAL DATED08/05/2024, TOGETHER WITH ACKNOWLEDGMENTRECEIPT ISSUED BY THE IT DEPARTMENT.TRUE PHOTOCOPY OF STAY PETITION FILED BYTHE PETITIONER DATED 08/05/2024. EXHIBIT P3 EXHIBIT P4 TRUE PHOTOCOPY CERTIFIED COPY OF SALEDEED NO.2654/1/2018 DATED 16/04/2024. EXHIBIT P5 TRUE PHOTOCOPY OF THE NOTICE DATED22/05/2024 ISSUED TO THE PETITIONER.TRUE PHOTOCOPY OF THE JUDGMENT DATED09/04/2024 IN W.P.(C)NO.14760/2024, HIGHCOURT OF KERALA. EXHIBIT P6 RESPONDENTS EXHIBITS: NIL.