Wp(C)/39110/2022 Of Kelathparambil Ummermuhammed Shareef v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 6 DAY OF DECEMBER 2022 / 15TH AGRAHAYANA, 1944 WP(C) NO. 39110 OF 2022 PETITIONER/S: KELATHPARAMBIL UMMERMUHAMMED SHAREEFAGED 36 YEARS KELATH PARAMBIL HOUSE, KARAKKAD, KONDURKARA P.O, OTTAPPALAM, PALAKKAD, PIN - 679303 BY ADVS.V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680 001, PIN - 680001CENTRAL CIRCLE, AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHANTHAMPURAN NAGAR, THRISSUR-680 001, PIN - 680001 2THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMEN, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI-, PIN – 110001MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI-, PIN – 110001 ADV. JOSE JOSEPH - SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39110 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment for theassessment year 2015-16 under the provisions of the Income TaxAct, 1961. Petitioner preferred Ext.P2 appeal before the 2[nd]respondent along with Ext.P3 application for stay. Petitionerapprehends that steps may be taken to recover amounts due underExt.P1, pending consideration of Ext.P3 application for stay, by theappellate authority. 2.Heard the learned Standing Counsel also. 3.Having regard to the facts and circumstances of thecase and considering the limited nature of relief sought for by thepetitioner, this writ petition will stand disposed of, directing the2[nd] respondent to consider and pass orders on Ext.P3 applicationfor stay, in accordance with law, as expeditiously as possible, andat any rate, within a period of three months from the date ofreceipt of a certified copy of this judgment. Till such time asorders are passed on Ext.P3, any demand pursuant to Ext.P1 orderof assessment shall be kept in abeyance. The writ petition is disposed of as above. GOPINATH P.,JUDGE APPENDIX OF WP(C) 39110/2022 PETITIONER EXHIBITSExhibit EXHIBIT P2 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO. DIN & ORDER NO.ITBA/AST/S/153A/2022-23/1045960630 (1) DATED 26-9-2022 ALONG WITH A DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT.TRUE COPY OF THE APPEAL TO THE 2ND RESPONDENTDATED 25-10-2022 TRUE COPY OF THE STAY PETITION TO THE 2ND RESPONDENT DATED 24-10- 2022