Wp(C)/38745/2023 Of Rajendran Mylat Puthenveedu v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4 DAY OF MARCH 2024 / 14TH PHALGUNA, 1945WP(C) NO. 38745 OF 2023 PETITIONER/S: RAJENDRAN MYLAT PUTHENVEEDU,AGED 50 YEARSRAJITHA NIVAS, KOTTATHARA P.O, KALPETTA, KOTTATHARA, WAYANAD DISTRICT, PIN - 673121 BY ADV S.ARUN RAJ RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER,INCOME TAX/ INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN- 673001AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN- 673001 4INCOME TAX OFFICER,KALPETTA, WAYANAD, PIN - 673122 WARD-1, KALPETTA, SULTHAN BATHERY RAOD, KAINATTY, SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T The petitioner has approached this court seeking a limited relief. Thepetitioner has filed Ext.P6 appeal against Ext.P5 order of assessment underthe Income Tax Act, 1961 before 2[nd] respondent together with Ext.P7application for stay. The only relief sought for by the petitioner is to stay ofthe demands in terms of Ext.P5 till Ext.P7 stay petition is decided by the 2[nd]respondent. 2. Having regard to the limited nature of the reliefs sought for by thepetitioner, this writ petition will stand disposed of directing that any demandsin terms of Ext.P5 shall not be enforced till a decision is taken on Ext.P7 staypetition by the 2[nd] respondent. The 2[nd] respondent shall endeavour to take adecision on Ext.P7 within a period of two months from the date of receipt of acertified copy of this judgment. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 38745/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE NOTICE DATED 30-3-2021 UNDERSECTION 148 OF THE ACT ISSUED BY THE 4TH RESPONDENTTO THE PETITIONER FOR THE AY 2015-16SECTION 148 OF THE ACT ISSUED BY THE 4TH RESPONDENTTO THE PETITIONER FOR THE AY 2015-16 Exhibit P2A TRUE COPY OF THE NOTICE U/S 143(2) OF THE ACT DATED10-11-2021 ISSUED TO THE PETITIONER BY THE 4THRESPONDENT FOR THE AY 2015-1610-11-2021 ISSUED TO THE PETITIONER BY THE 4THRESPONDENT FOR THE AY 2015-16 Exhibit P3A TRUE COPY OF THE REPLY E-FILED ON 25-11-2021 BY THEPETITIONER TO THE 4TH RESPONDENTPETITIONER TO THE 4TH RESPONDENT Exhibit P4A TRUE COPY OF THE ASSESSMENT ORDER DATED 22-11-2016PASSED BY THE 4TH RESPONDENT FOR THE PREVIOUSASSESSMENT YEAR 2014-15PASSED BY THE 4TH RESPONDENT FOR THE PREVIOUSASSESSMENT YEAR 2014-15 Exhibit P5A TRUE COPY OF THE ASSESSMENT ORDER DATED 15-3-2022ISSUED U/S 147 R.W.S 144 AND 144B OF THE ACT BY THE1ST RESPONDENT FOR THE AY 2015-16ISSUED U/S 147 R.W.S 144 AND 144B OF THE ACT BY THE1ST RESPONDENT FOR THE AY 2015-16 Exhibit P6A TRUE COPY OF THE APPEAL DATED 28-4-2022 E-FILED BYTHE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY2015-16THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY2015-16 Exhibit P7A TRUE COPY OF THE STAY PETITION E-FILED ON 10-11-2023 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE AY 2015-162023 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FORTHE AY 2015-16