Wp(C)/2980/2023 Of Pulikkottil Lazar And Sons Jewellery v. Assessment Unit, Income Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 30 DAY OF JANUARY 2023 / 10TH MAGHA, 1944WP(C) NO. 2980 OF 2023 PETITIONER: PULIKKOTTIL LAZAR AND SONS JEWELLERYPULIKKOTTIL LAZAR & SONS, KECHERY, THRISSURKECHERY- 680501, KERALAREPRESENTED BY ITS MANAGING PARTNER MR.JIMMY VARGHESE.P BY ADVS.ANIL D. NAIRTELMA RAJUP.K.BIJUANJANA A. RESPONDENTS: 1ASSESSMENT UNIT, INCOME TAX DEPARTMENTNATIONAL FACELESS ASSESSMENT CENTRE (NFAC),NEW DELHI, PIN - 110001 2THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRENEW DELHI, PIN - 110001 3THE INCOME TAX OFFICERWARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA,GURUVAYOOR, PIN - 680101 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W.P.(C).No.2980 of 2023--------------------------------------------Dated this the 30[th] day of January, 2023 JUDGMENT The petitioner has preferred Ext.P4 appeal before the 2[nd] respondent against the assessment order Ext.P3. He has alsopreferred an application for stay of recovery based on Ext.P3 orderwhich has been produced as Ext.P5. It is submitted that Exts.P4 andP5 are pending for consideration. In the above circumstances, the writ petition is disposed ofdirecting the 2[nd] respondent to consider and pass orders on Ext.P5stay petition after hearing the petitioner at the earliest, at any rate,within a period of two months from the date of receipt of a copy ofthis judgment. The coercive steps for recovery shall be kept inabeyance till the disposal of Ext.P5 application. Sd/- T.R.RAVIJUDGE WP(C) NO. 2980 OF 2023 3 APPENDIX OF WP(C) 2980/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE SHOW CAUSE NOTICE DATED 8.12.2022 SERVED TO THE PETITIONER BY THE1ST RESPONDENT.8.12.2022 SERVED TO THE PETITIONER BY THE1ST RESPONDENT. Exhibit P2TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.12.2022PETITIONER TO THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 13.12.2022 Exhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 22.12.2022 FOR A.Y 2021-22 ISSUED BY THE RESPONDENT TO THE PETITIONER.22.12.2022 FOR A.Y 2021-22 ISSUED BY THE RESPONDENT TO THE PETITIONER. Exhibit P4TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE ASSESSMENT ORDER DATED 16.01.2023PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE ASSESSMENT ORDER DATED 16.01.2023 Exhibit P5TRUE COPY OF THE STAY APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE ASSESSMENT ORDER DATED 16.01.2023BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE ASSESSMENT ORDER DATED 16.01.2023 Exhibit P6 TRUE COPY OF THE APPLICATION FILED UNDER SEC. 220(6) BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 16.01.2023SEC. 220(6) BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 16.01.2023 Exhibit P7TRUE COPY OF THE ORDER DATED 20.1.2023 PASSED BY THE 3RD RESPONDENT TO THE PETITIONER.PASSED BY THE 3RD RESPONDENT TO THE PETITIONER.