Wp(C)/264/2023 Of Kelathparambil Ummder Muhammed Shareef v. The Assistant Commissioner Of Income Tax

PETITIONER: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 6 DAY OF JANUARY 2023 / 16TH POUSHA, 1944 WP(C) NO. 264 OF 2023 KELATHPARAMBIL UMMDER MUHAMMED SHAREEFAGED 36 YEARSKELATH PARAMBIL HOUSE, KARAKKAD, KONDURKARA PO OTTAPPALAM, PALAKKAD, PIN - 679303BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 6800012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE , JAWAHARLAL STADIUM, DELHI, PIN - 110003 OTHER PRESENT: ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P. (C) No. 264 of 2023 JUDGMENT Dated this the 6[th] day of January, 2023 Petitioner suffered Ext.P1 order of assessment for theassessment year 2021-2022 under the provisions of the IncomeTax Act, 1961. Petitioner preferred Ext.P2 appeal before the 2[nd]respondent along with Ext.P3 application for stay. Petitionerapprehends that steps may be taken to recover amounts dueunder Ext.P1, pending consideration of Ext.P3 application forstay, by the appellate authority. 2. Heard the learned Standing Counsel also. 3. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by thepetitioner, this writ petition will stand disposed of, directing the2[nd] respondent to consider and pass orders on Ext.P3 applicationfor stay, in accordance with law, as expeditiously as possible,and at any rate, within a period of three months from the dateof receipt of a certified copy of this judgment. Till such time as W.P. (C) No. 264 of 2023 ..3.. orders are passed on Ext.P3, any demand pursuant to Ext.P1 order of assessment shall be kept in abeyance. The writ petition is disposed of as above. RMV Sd/- GOPINATH P. JUDGE W.P. (C) No. 264 of 2023 ..4.. APPENDIX OF WP(C) 264/2023 PETITIONER EXHIBITSEXHIBIT P-1TRUE COPY OF ASSESSMENT ORDER DATED 28.09.2022 FOR AY 2021-22EXHIBIT-P2TRUE COPY OF MEMORANDUM OF APPEAL DATED 01.12.2022 AGAINST THE ASSESSMENT ORDER DATED 28.09.22 FOR AY 2021-22EXHIBIT-P3TRUE COPY OF STAY PETITION DATED 01.12.2022 AY 2021-22 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE