Wp(C)/36284/2022 Of Innaran Damodaran Shanmughan v. Commissioner Of Income Tax (Appeal)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20 DAY OF FEBRUARY 2023 / 1ST PHALGUNA, 1944WP(C) NO. 36284 OF 2022 PETITIONER: INNARAN DAMODARAN SHANMUGHAN,AGED 62 YEARSINNARAN HOUSE, VATANAPPALLY, VATANAPALLY P.O, CHAVAKKAD THRISSUR - 680 614. BY ADVS.S.JATHIN DASG.S.SANAL KUMARS.SOUMYA ISSACT.A.PRAKASH RESPONDENTS: 1COMMISSIONER OF INCOME TAX (APPEAL),INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, GURUVAYOOR, THRISSUR DISTRICT, PIN 680 1012THE INCOME TAX OFFICER,INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER, WARD NO.1 & TPS, GURUVAYOOR, THRISSUR DISTRICT, PIN - 680 101. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAVI, J. ---------------------------------------- WP (C) No.36284 of 2022 ------------------------------------------- Dated this the 20[th] day of February, 2023 JUDGMENT Admit. Standing counsel takes notice for therespondents. 2. The limited prayer in this writ petition is for a directionto the 1[st] respondent to dispose of Ext.P5 appeal filed againstExt.P4 assessment order. In view of the limited prayer made in the writ petition,this writ petition is disposed of directing the 1[st] respondent totake up Ext.P5 appeal and hear and dispose of the same withintwo months from the date of receipt of a copy of this judgment.The coercive steps for recovery shall be kept in abeyance tillthe disposal of Ext.P5. Sd/- T.R.RAVI sn JUDGE APPENDIX OF WP(C) 36284/2022 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT DATED 14.10.2022 Exhibit P2TRUE COPY OF THE ACKNOWLEDGEMENT OF THE APPEAL FILED BY THE PETITIONER DATED 24.05.2022 Exhibit P3TRUE COPY OF THE COVERING LETTER SUBMITTED BYTHE PETITIONER WITH AN INTIMATION THAT THE PETITIONER HAS FILED APPEAL BEFORE THE 1ST RESPONDENT AND THE SAME WAS ACKNOWLEDGED BY THE 2ND RESPONDENT ON 1.11.2022 Exhibit P4TRUE COPY OF THE ASSESSMENT ORDER DATED 2.11.2021 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 2ND RESPONDENT Exhibit P5TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 20.5.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE