Wp(C)/32614/2022 Of Muhammed Jaleel v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 14 DAY OF OCTOBER 2022 / 22ND ASWINA, 1944 WP(C) NO. 32614 OF 2022 PETITIONER: JUDGMENT Dated this the 14[th] day of October, 2022 Aggrieved by Ext.P1 order of assessment,petitioner filed Ext.P3 appeal along with Ext.P4application for stay. The appeal and stay petition arepending consideration of the 1[st] respondent. Thepetitioner apprehends that recovery proceedings maybe initiated to recover amounts due under Ext.P1order pending consideration of stay petition by the 1[st]respondent/Appellate Authority. 2.Heard the learned Standing Counsel also.Having regard to the facts and circumstances ofthe case and considering the submissions, I aminclined to disposed of the writ petition directing the1[st] respondent to consider and pass orders on Ext.P4application for stay filed in Ext.P3 appeal within aperiod of two months from the date of receipt of acertified copy of the judgment. Till orders are passed WPC No.32614 of 2022 on Ext.P4 application, proceedings for recovery ofamounts due under Exts.P1 and P2 shall be kept inabeyance. SKP/14-10 Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 32614/2022 PETITIONER'S EXHIBITS:EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED, 31-8-2022EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT DATED, 31-8-2022EXHIBIT P3A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 19-9-2022EXHIBIT P4A TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL DATED, 19-9-2022EXHIBIT P5A TRUE COPY OF THE ACKNOWLEDGMENT DATED, 19-9-2022, SHOWING THE RECEIPT OF EXHIBITS P3 AND P4 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE