B. Sreekandan V. 1. The Deputy Commissioner of Income Tax

WP(C)/6149/2023

AI Insights

The case involves a writ petition filed by B. Sreekandan against the Deputy Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The petitioner sought a direction to the 2nd respondent to dispose of an appeal and a stay petition related to an assessment order issued for the year 2018-19. The High Court of Kerala, upon admission of the writ petition, directed the 2nd respondent to address the pending matters within a specified timeframe, thereby providing interim relief to the petitioner by staying any coercive recovery actions until the matter is resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749470 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-02-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: P S SOMAN; T RADHAMONY; B PRABHAKARAN; NANCY PRABHAKAR
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 24TH DAY OF FEBRUARY 2023 / 5TH PHALGUNA, 1944 WP(C) NO. 6149 OF 2023 PETITIONER: B. SREEKANDAN AGED 60 YEARS RODARIKATHU VEEDU, MAMPUZHAKARA, PERUMPAZHUTHOOR P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, PIN – 695 126 BY ADVS. P.S.SOMAN T.RADHAMONY B.PRABHAKARAN NANCY PRABHAKAR RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AAYKAR BHAVAN, KAWDIAR P.O., TRIVANDRUM, PIN – 695 003 2 COMMISSIONER OF INCOME TAX (APPEALS) CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN, PIN – 682 018 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 6149 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 6 1 4 9 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 2 4 t h d a y o f F e b r u a r y , 2 0 2 3 J UDGME NT A d mi t . G o v e r n me n t P l e a d e r t a k e s n o t i c e f o r t h e r e s p o n d e n t s . 2 . T h e l i mi t e d p r a y e r i n t h i s wr i t p e t i t i o n i s f o r a d i r e c t i o n t o t h e 2 n d r e s p o n d e n t t o d i s p o s e o f E x t . P 2 a p p e a l fi l e d a g a i n s t E x t . P 1 a s s e s s me n t o r d e r a n d E x t . P 3 s t a y p e t i t i o n . 3 . I n v i e w o f t h e l i mi t e d p r a y e r ma d e i n t h e wr i t p e t i t i o n , t h i s wr i t p e t i t i o n i s d i s p o s e d o f d i r e c t i n g t h e 2 n d r e s p o n d e n t t o t a k e u p E x t . P 2 a p p e a l a n d E x t . P 3 s t a y p e t i t i o n a n d h e a r a n d d i s p o s e o f t h e s t a y p e t i t i o n wi t h i n t wo mo n t h s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s j u d g me n t . T h e c o e r c i v e s t e p s f o r r e c o v e r y s h a l l b e k e p t i n a b e y a n c e t i l l t h e n . S d / - T . R. RA V I s n J UDGE WP(C) NO. 6149 OF 2023 3 APPENDIX OF WP(C) 6149/2023 PETITIONER' EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO. NIL DATED NIL ALONG WITH DEMAND NOTICE DATED 04- 11-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2018-19. Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018- 19 DATED 14-11-2022 Exhibit P3 TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2018-19BDATED 15-11-2022 Exhibit P4 TRUE COPY OF THE NOTICE NO. ITBA/COM/F/17/2022-23/1048334532(1) DATED 29- 12-2022 ISSUED BY THE 1ST RESPONDENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "