Wp(C)/9702/2024 Of Muhammeed Badir A v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12 DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 9702 OF 2024 PETITIONER(S): MUHAMMEED BADIR A.,AGED 26 YEARSAYYAM MADAKKAL, CHEMBULANGAD, CHERUKUDANGAD P.O, PARUDUR, PALAKKAD, PIN – 679305 BY ADVS.K.S.HARIHARAN NAIRG.REMADEVIHARIMA HARIHARANRAJATH R NATHDHEERAJ SASIDHARANSREE HARIDEV RESPONDENT(S): 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN – 680001 2THE COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 BY ADV. P.R. AJITH KUMAR, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 12[th] day of March, 2024 The petitioner suffered Ext.P1 order ofassessment for the assessment year 2021-22, underthe provisions of the Income Tax Act, 1961. Thepetitioner has preferred Ext.P2 appeal against Ext.P1order of assessment before the 2[nd] respondent, alongwith Ext.P3 application for stay. 2. Adv. Sree Haridev, the learned Counselappearing for the petitioner would submit that theonly relief sought for by the petitioner is that, Ext.P3application for stay may be disposed of by the 2[nd]respondent, after affording an opportunity of hearingto the petitioner. He prays that, till such time ordersare passed in Ext.P3, any proceedings for recovery ofthe amounts due under Ext.P1 may be kept inabeyance. 3. Heard the learned Standing Counsel appearingfor the respondent Department also. NB/12-3 3 Having heard the learned Counsel for thepetitioner and the learned Standing Counselappearing for the respondent Department, this WritPetition will stand disposed of, directing the 2[nd]respondent to consider and pass orders on Ext.P3,after affording an opportunity of hearing to thepetitioner. Till such time as orders are passed onExt.P3, any proceedings for recovery of amounts dueunder Ext.P1 order of assessment shall remainsuspended. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 9702/2024 PETITIONER’S EXHIBITS EXHIBIT P1COPY OF ASSESSMENT ORDER DATED 06-02-2024ISSUED BY THE 1ST RESPONDENTEXHIBIT P2COPY OF APPEAL MEMORANDUM DATED 02-03-2024SUBMITTED BY THE PETITIONER AGAINST EXT. P1EXHIBIT P3COPY OF THE STAY PETITION DATED 02-03-2024SUBMITTED BY THE PETITIONER IN EXT. P2 APPEAL RESPONDENTS’ EXHIBITS: NIL TRUE COPY P.A. TO JUDGE