Wp(C)/37667/2023 Of M/S Sindur v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 14 DAY OF NOVEMBER 2023 / 23RD KARTHIKA, 1945 WP(C) NO. 37667 OF 2023 PETITIONER/S: M/S SINDURMAIN ROAD, KALPETTA WAYANAD REPRESENTED BY ITS MANAGINGPARTNER - - K E SASIKUMAR, PIN - 673121BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNANC.S.ARUN SHANKARANISH P. RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 2(1) OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 6730012COMMISSIONER INCOME TAX (APPEALS)AAYAKAR BHAVAN, INCOME TAX OFFICE, SOUTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 3COMMISSIONER INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAX DEPARTMENT NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: SRI. P.R AJITH KUMAR SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 14[th] day of November, 2023 The petitioner aggrieved by Ext.P1 assessment order has filed statutory appeal before the 2nd respondent as Ext.P3. The stay petition filed alongwith appeal is Ext.P4. In the meanwhile, the petitioneris served with Ext.P5 notice under Section 2(21)(1) ofthe Income Tax Act for payment of the amount. 2.The limited prayer sought for in the writpetition is speedy disposal of Ext.P4 stay petition andto stay all further proceedings till then. Therefore, the writ petition is disposed of, directingthe 3rd respondent to take up Ext.P4 stay petition andpass appropriate orders, within a period of one month.Till such time, Ext.P5 will stand stayed. Sd/- BASANT BALAJIJUDGE APPENDIX OF WP(C) 37667/2023 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH THE COMPUTATION SHEET ISSUED BY THE 1ST RESPONDENT DATED 19.12.2019Exhibit P2TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.12.2019Exhibit P3TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 15.1.2020Exhibit P4TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 5.2.2020Exhibit P5TRUE COPY OF THE LETTER OF DEMAND ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 17.10.2023