Wp(C)/26516/2023 Of Thuppilikai Hamza v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 16 DAY OF AUGUST 2023 / 25TH SRAVANA, 1945WP(C) NO. 26516 OF 2023 PETITIONER: THUPPILIKAI HAMZA, VALAPPIL HOUSE, ABDU RAHIMAN NAGAR, ADBU RAHIMAN NAGAR S.O, MALAPURAM, PIN - 676305BY ADVS.ANIL D. NAIRTELMA RAJUAADITYA NAIR RESPONDENTS: 1ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE I, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA,KOZHIKODE, PIN – 673001CENTRAL CIRCLE I, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA,KOZHIKODE, PIN – 673001 2COMMISSIONER OF INCOME TAX (APPEALS) (deleted)NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN– 110001 (Respondent No.2 substituted) NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN– 110001 (Respondent No.2 substituted) 2THE COMMISSIONER OF INCOME TAX (APPEALS)-III, CR BUILDING, I.S. PRESS ROAD, KOCHI 682 036. (Substituted as second respondent as per the order dated 16.8.2023 in I.A.No.1 of 2023 in W.P.(C)No.26516/23)I.S. PRESS ROAD, KOCHI 682 036. (Substituted as second respondent as per the order dated 16.8.2023 in I.A.No.1 of 2023 in W.P.(C)No.26516/23) 3THE MANAGER, STATE BANK OF INDIA THIRURANGADI P.O, P.B. NO.4, RAHIM BUILDINGS, MALAPPURAM DISTRICT, KERALA, PIN – 676306RAHIM BUILDINGS, MALAPPURAM DISTRICT, KERALA, PIN – 676306 4THE BRANCH MANAGER, HDFC BANK, THIRURANGADI P.O, PMH COMPLEX, GROUND FLOOR, MALAPPURAM DISTRICT, KERALA, PIN – 676306COMPLEX, GROUND FLOOR, MALAPPURAM DISTRICT, KERALA, PIN – 676306 5THE BRANCH MANAGER, CANARA BANK, THIRURANGADI, NEXT TO PANCHAYAT OFFICE, MAIN ROAD CHEMMAD, MALAPPURAM DISTRICT, KERALA, PIN – 676306PANCHAYAT OFFICE, MAIN ROAD CHEMMAD, MALAPPURAM DISTRICT, KERALA, PIN – 676306 6THE BRANCH MANAGER, INDUSTRIAL DEVELOPMENT BANK OF INDIA, SATYEN NIWASPAN, BAZAR CORNER OF M.G. ROAD &PAN BAZAR, S.C. KOZHIKODE, KOZHIKODE, KERALA, PIN – 673001INDIA, SATYEN NIWASPAN, BAZAR CORNER OF M.G. ROAD &PAN BAZAR, S.C. KOZHIKODE, KOZHIKODE, KERALA, PIN – 673001 7THE BRANCH MANAGER, FEDERAL BANK, MAJESTIC TOWER, PARAPPANANGADI ROAD, CHEMMAD, THIRURANGADI P.O, MALAPPURAM DISTRICT, KERALA, PIN – 676306PARAPPANANGADI ROAD, CHEMMAD, THIRURANGADI P.O, MALAPPURAM DISTRICT, KERALA, PIN – 676306 SRI JOSE JOSEPH ,SRI A KUMAR .SRI GOPIKRISHNAN NAMBIAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON16.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26516 OF 2023 JUDGMENT Dated this the 16[th] day of August 2023 The writ petition is filed to direct the secondrespondent to consider and dispose of Ext.P2 appealand Ext.P8 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferredExt.P2 appeal before the second respondent. Duringthe pendency of the appeal, the respondents haveissued Exts.P3 to P7 notices to the respondents 3 to 7,in the status of garnishees. Immediately, on 31.7.2023,the petitioner has preferred Ext.P8 stay petition beforethe second respondent. The petitioner apprehends thatduring the pendency of Exts.P2 and P8, the respondentmay enforce Exts.P3 to P7 notices. Hence, the writpetition. 3. Heard; Sri.Anil D Nair, the learned counsel forthe petitioner and Sri.Jose Joseph, the learned Standing WP(C) NO. 26516 OF 2023 :: 3 :: Counsel appearing for respondents 1 and 2, Sri.A.Kumar, the learned counsel appearing for thethird respondent and Sri.Gopikrishnan Nambiar, the learned Standing Counsel appearing for the fifthrespondent. In view of the limited relief that I proposeto pass, I dispense with notice to the respondents 4, 6and 7. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P8 staypetition is pending consideration before the secondrespondent since 31.7.2023, I deem it appropriate todirect the second respondent to consider and dispose ofthe same immediately. Resultantly, I order the writ petition as follows: WP(C) NO. 26516 OF 2023 :: 3 :: Counsel appearing for respondents 1 and 2, Sri.A.Kumar, the learned counsel appearing for thethird respondent and Sri.Gopikrishnan Nambiar, the learned Standing Counsel appearing for the fifthrespondent. In view of the limited relief that I proposeto pass, I dispense with notice to the respondents 4, 6and 7. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P8 staypetition is pending consideration before the secondrespondent since 31.7.2023, I deem it appropriate todirect the second respondent to consider and dispose ofthe same immediately. Resultantly, I order the writ petition as follows: (i) The second respondent is directed to considerand dispose of Ext.P8 stay petition, in accordancewith law and as expeditiously as possible, at anyrate, within a period of three months from the dateof receipt of a certified copy of the judgment. WP(C) NO. 26516 OF 2023 :: 4 :: (ii) If the second respondent proposes to pass anyconditional interim order of stay, it shall statereasons for the same. (iii) Until such time orders are passed on Ext.P8stay petition, all further proceedings pursuant toExts.P1 and P3 to P7 shall stand deferred. jes sd/- C.S.DIAS JUDGE WP(C) NO. 26516 OF 2023 APPENDIX OF WP(C) 26516/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR2019-2020 DATED 31.03.2023 ISSUED BY THE 1STRESPONDENT.2019-2020 DATED 31.03.2023 ISSUED BY THE 1STRESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR2019-2020 FILED BEFORE THE 2ND RESPONDENT BY THEPETITIONER2019-2020 FILED BEFORE THE 2ND RESPONDENT BY THEPETITIONER Exhibit P3TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ON THE3RD RESPONDENT.3RD RESPONDENT. Exhibit P4TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ON THE4TH RESPONDENT.4TH RESPONDENT. Exhibit P5TRUE COPY OF THE NOTICE DATED 13.7.2023 SERVED ONTHE 5TH RESPONDENT.THE 5TH RESPONDENT. Exhibit P6TRUE COPY OF THE NOTICE DATED 13.7.2023 SERVED ONTHE 6TH RESPONDENT.THE 6TH RESPONDENT. Exhibit P7TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ON THE7TH RESPONDENT.7TH RESPONDENT. Exhibit P8TRUE COPY OF THE STAY PETITION FOR THE ASSESSMENTYEAR 2019-2020 FILED BEFORE THE 2ND RESPONDENT BYTHE PETITIONERYEAR 2019-2020 FILED BEFORE THE 2ND RESPONDENT BYTHE PETITIONER