Wp(C)/39218/2022 Of Abdul Jaleel Mankarathodi v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 8 DAY OF DECEMBER 2022 / 17TH AGRAHAYANA, 1944WP(C) NO. 39218 OF 2022 PETITIONER/S: ABDUL JALEEL MANKARATHODITHACHAPARAMBIL HOUSE, MYLAPPURAM, DOWNHILL ERANADU TALUK, MALAPPURAM, PIN - 676519 BY ADVS.K.S.HARIHARAN NAIRRAJATH R NATHHARIMA HARIHARANG.REMADEVI RESPONDENT/S: 1INCOME TAX OFFICEROFFICE OF THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD- 3(2)(2), ROOM NO. 1625,16TH FLOOR, AIRINDIA BUILDING, NARIMAN POINT, MUMBAI, PIN - 4000212THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 1100013THE INCOME TAX OFFICERWARD 2, TARIFF BAZAR, TOWN HALL ROAD, TIRUR, PIN - 676101 ADV. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39218 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment for theassessment year 2011-12 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. Pendingconsideration of the stay petition, petitioner has been served withExt.P4 intimation letter regarding recovery of amounts due underExt.P1. Petitioner prays that a direction may be issued to the 2[nd]respondent to consider and pass orders on Ext.P3 and till suchtime as orders are passed on Ext.P3, any proceedings for recoveryof amounts due under Ext.P1 may be kept in abeyance. 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 proceedings for recovery of WP(C) NO. 39218 OF 2022 3 amounts due under Ext.P1 order of assessment shall be kept inabeyance. The writ petition is disposed of as above. ajt sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 39218/2022 PETITIONER EXHIBITSExhibit.P1 Exhibit.P2 Exhibit.P3 Exhibit.P4 COPY OF ASSESSMENT ORDER DATED 24-12-2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2011-12 COPY OF APPEAL MEMORANDUM DATED 16-01-2019 FILED BY THE PETITIONER AGAINST EXT.P1.COPY OF THE STAY PETITION DATED 24-11-2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT. P2 APPEAL COPY OF THE INTIMATION LETTER DATED 22-11-2022 ISSUED BY THE 3RD RESPONDENT