Wp(C)/26564/2023 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. 26564 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) 3THE 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.26564/23)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.26564/23) PRESS ROAD, KOCHI 682 036. (Substituted as second respondent as per the 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 – 676306TO PANCHAYAT 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. 26564 OF 2023 :: 2 :: 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 appeal andExt.P8 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P2appeal before the second respondent. During thependency of the appeal, the respondents have issuedExts.P3 to P7 notices to the respondents 3 to 7, in thestatus of garnishees. Immediately, on 31.7.2023, thepetitioner has preferred Ext.P8 stay petition before thesecond 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. 26564 OF 2023 :: 3 :: Counsel appearing for respondents 1 and 2, Sri.A.Kumar, the learned counsel appearing for the third respondentand Sri.Gopikrishnan Nambiar, the learned StandingCounsel appearing for the fifth respondent. In view ofthe limited relief that I propose to pass, I dispense withnotice to the respondents 4, 6 and 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: 3. Heard; Sri.Anil D Nair, the learned counsel forthe petitioner and Sri.Jose Joseph, the learned Standing WP(C) NO. 26564 OF 2023 :: 3 :: Counsel appearing for respondents 1 and 2, Sri.A.Kumar, the learned counsel appearing for the third respondentand Sri.Gopikrishnan Nambiar, the learned StandingCounsel appearing for the fifth respondent. In view ofthe limited relief that I propose to pass, I dispense withnotice to the respondents 4, 6 and 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 consider anddispose of Ext.P8 stay petition, in accordance withlaw and as expeditiously as possible, at any rate,within a period of three months from the date ofreceipt of a certified copy of the judgment. WP(C) NO. 26564 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.P8 staypetition, all further proceedings pursuant to Exts.P1and P3 to P7 shall stand deferred. jes sd/- C.S.DIAS JUDGE WP(C) NO. 26564 OF 2023 :: 5 :: APPENDIX OF WP(C) 26564/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER FOR THEYEAR 2011-2012 DATED 31.03.2023 ISSUED BY THE 1STRESPONDENT.YEAR 2011-2012 DATED 31.03.2023 ISSUED BY THE 1STRESPONDENT. Exhibit P2TRUE COPY OF THE APPEAL FOR THE ASSESSMENTYEAR 2011-2012 FILED BEFORE THE 2ND RESPONDENTBY THE PETITIONERYEAR 2011-2012 FILED BEFORE THE 2ND RESPONDENTBY THE PETITIONER Exhibit P3TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ONTHE 3RD RESPONDENT.THE 3RD RESPONDENT. Exhibit P4TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ONTHE 4TH RESPONDENT.THE 4TH RESPONDENT. Exhibit P5TRUE COPY OF THE NOTICE DATED 13.7.2023 SERVEDON THE 5TH RESPONDENT.ON THE 5TH RESPONDENT. Exhibit P6TRUE COPY OF THE NOTICE DATED 13.7.2023 SERVEDON THE 6TH RESPONDENT.ON THE 6TH RESPONDENT. Exhibit P7TRUE COPY OF NOTICE DATED 13.7.2023 SERVED ONTHE 7TH RESPONDENT.THE 7TH RESPONDENT. Exhibit P8TRUE COPY OF THE STAY PETITION FOR THEASSESSMENT YEAR 2011-2012 FILED BEFORE THE 2NDRESPONDENT BY THE PETITIONERASSESSMENT YEAR 2011-2012 FILED BEFORE THE 2NDRESPONDENT BY THE PETITIONER