Wp(C)/21484/2022 Of M/S. Dilip H Sampat v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1 DAY OF JULY 2022 / 10TH ASHADHA, 1944WP(C) NO. 21484 OF 2022 PETITIONER/S: M/S. DILIP H SAMPAT12/171, BIG BAZAR, KOZHIKODE - 673 001. REPRESENTED BY ITS PARTNER DILIP H.SAMPAT BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 1 (1), AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX BUILDING, MANANCHIRA, KOZHIKODE - 673 001.WARD 1 (1), AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX BUILDING, MANANCHIRA, KOZHIKODE - 673 001. 2ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, DELHI 110 003. - 3THE COMMISSIONER OF INCOME TAX(APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI - 110 003. SRI. CHRISTOPHER ABRAHAM - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ajt JUDGMENT Petitioner suffered Ext.P1 order of assessment under theIncome Tax Act. Petitioner has preferred Ext.P3 appeal alongwith Ext.P4 application for stay before the 3[rd] respondent.Petitioner apprehends proceedings for recovery of amounts,assessed in terms of Ext.P1, pending consideration of the stayapplication by the 3[rd] respondent. 2. Having regard to the facts and circumstances of thecase and after having heard the learned standing Counselappearing for the respondents, the writ petition is disposed of,directing the 3[rd] respondent to consider and pass orders onExt.P4 application for stay, after affording an opportunity ofhearing to the petitioner. Till such time orders are passed onExt.P4, proceedings of recovery of any amount due underExt.P1 shall he kept in abeyance. The writ petition is disposed of as above. Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 21484/2022 PETITIONER EXHIBITSExhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2022 U/S 147 R.W.S.144B OF THE INCOME TAX ACT, ALONG WITH DEMAND NOTICE, FOR THE ASSESSMENT YEAR 2013-14 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.06.2022 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THEASSESSMENT YEAR 2013-14 TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2013-14