Wp(C)/25581/2022 Of Aruvipuram Sree Narayana Dharma Paripalana Yogam v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 10 DAY OF AUGUST 2022 / 19TH SRAVANA, 1944WP(C) NO. 25581 OF 2022 PETITIONER/S: ARUVIPURAM SREE NARAYANA DHARMA PARIPALANA YOGAMSNDP UNION NO. 60A, PUNALUR 691 305 REPRESENTED BY ITS SECRETARY R. HARIDAS, S/O RAGHAVAN, SREEHARI, EROOR P.O,KOLLAM, PIN - 691312BY ADVS.THOMAS T.VARGHESEPHILIP T.VARGHESEACHU SUBHA ABRAHAMV.T.LITHAK.R.MONISHA RESPONDENT/S: 1THE INCOME TAX OFFICERWARD NO. 2, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM., PIN - 6910012NATIONAL FACELESS ASSESSMENT CENTREREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 1100013NATIONAL FACELESS APPEAL CENTREREPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI ., PIN - 110001SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P1 order of assessment, the petitioner haspreferred Ext.P4 appeal before the First Appellate Authority. Thepetitioner has approached this Court, being aggrieved by the factthat proceedings are being initiated to recover amounts due underExt.P1, pending consideration of the appeal. 2. Heard the learned Standing Counsel appearing for therespondent Department also. 3.Having regard to the facts and circumstances of thecase, the writ petition is disposed of, directing that the 3[rd]respondent shall provide a link to the petitioner for uploading astay petition within ten days from today. On the petitioner filing astay petition within a period of two weeks from the date on whichthe link is provided to the petitioner, any demand pursuant toExt.P1 order of assessment shall be kept in abeyance till a decisionis taken by the Appellate Authority on the stay petition to be filedby the petitioner. The writ petition is disposed of as above. sd/- GOPINATH P.JUDGE WP(C) NO. 25581 OF 2022 3 APPENDIX OF WP(C) 25581/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 TRUE COPY OF THE COMPUTATION SHEET ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 TRUE COPY OF THE NOTICE OF THE DEMAND ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED28.03.2022 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 26.04.2022 TRUE COPY OF THE SAID NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 21.06.2022