Wp(C)/39273/2022 Of Kelathparambil Ummer Muhammed Shereef 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. 39273 OF 2022 PETITIONER/S: KELATHPARAMBIL UMMER MUHAMMED SHEREEFAGED 36 YEARS KELATHPARAMBIL 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, AYAKAR BHAVAN, INCOME TAX OFFICE, CENTRAL CIRCLE, AYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN - 680001 2THE COMMISSIONER OF INCOME TAX (APPERALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003 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. 39273 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment for theassessment year 2016-17 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 WP(C) NO. 39273 OF 2022 3 APPENDIX OF WP(C) 39273/2022 PETITIONER EXHIBITSEXHIBIT P1TRUE COPY OF ASSESSMENT ORDER DATED 25.09.2022 AND DEMAND NOTICEEXHIBIT P2TRUE COPY OF APPEAL MEMO FILED BEFORE THE 2NDRESPONDENT DATED 25.10.2022EXHIBIT P3TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 25.10.2022