Wp(C)/39471/2022 Of Kelathparambil Ummer Muhammed Shareef v. The Assistnat Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 13 DAY OF DECEMBER 2022 / 22ND AGRAHAYANA, 1944 WP(C) NO. 39471 OF 2022 PETITIONER: KELATHPARAMBIL UMMER MUHAMMED SHAREEFAGED 36 YEARSSON OF KELATHPARAMBIL UMMER, KELATHPARAMBIL HOUSE, KARAKKAD, KONDURKKARA PO, PATTAMBI, PALAKKAD, PIN - 679303 BY ADVS.V.P.NARAYANANALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTNAT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 6800012THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003ADV. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Petitioner suffered Ext.P1 order of assessment for the assessment year 2017-18 under the provisions of the Income Tax Act, 1961. Petitioner preferred Ext.P2appeal before the 2nd respondent along with Ext.P3 application for stay. Petitionerapprehends that steps may be taken to recover amounts due under Ext.P1, pendingconsideration of Ext.P3 application for stay, by the appellate authority. 2. Heard the learned Standing Counsel also. 3. Having regard to the facts and circumstances of the case andconsidering the limited nature of relief sought for by the petitioner, this writpetition will stand disposed of, directing the 2 nd respondent to consider and passorders on Ext.P3 application for stay, in accordance with law, as expeditiously aspossible, and at any rate, within a period of three months from the date of receipt ofa certified copy of this judgment. Till such time as orders are passed on Ext.P3, anydemand pursuant to Ext.P1 order of assessment shall be kept in abeyance. The writ petition is disposed of as above. AMG Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 39471/2022 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER FOR AY2017-18 DATED 27.09.2022EXHIBIT P2TRUE COPY OF MEMO OF APPEAL DATED 26.10.2022EXHIBIT P3TRUE COPY OF STAY PETITION DATED 25.10.2022 TRUE COPY OF ASSESSMENT ORDER FOR AY2017-18 DATED 27.09.2022