Wp(C)/8668/2019 Of Adathil Puliyankandy Rahmath v. Deputy Commissioner Of Income Tax(Assessment),Circle-1

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WP(C).No. 8668 of 2019 PETITIONER: ADATHIL PULIYANKANDY RAHMATH,AGED 57 YEARS, SHARARA BUNGALOW, KUYYALI ROAD, THALASSERY, KANNUR 670 101. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The Petitioner aggrieved by Ext P1 assessmentorder under the Income Tax Act, 1961 filed Ext.P2appeal before the 2[nd] respondent. The assessingauthority passed an order directing thepetitioner to deposit 20% for granting stay incontemplation of the appeal filed by thepetitioner before the 2[nd] respondent. Challengingthe order of the assessing authority, thepetitioner filed Ext.P4 stay application beforethe 3[rd] respondent. There shall be a direction tothe 3[rd] respondent to dispose Ext.P4 within aperiod of two months. Till then, recoveryproceedings pursuant to the impugned order inappeal shall be deferred. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE WP(C)No8668/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 UNDER SEC 143(3) OF THE INCOMETAX ACT EXHIBIT P2TRUE COPY OF THE NOTICE OF DEMAND UNDER SEC156 OF THE INCOME TAX ACT. EXHIBIT P3TRUE COPY OF THE APPEAL PREFERRED BEFORE THE 2ND RESPONDENT AS AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4TRUE COPY OF THE STAY PETITION FILED BEFORETHE 3RD RESPONDENT. RESPONDENT'S/S EXHIBITS: NIL //TRUE COPY// YKB PA TO JUDGE