NADAKKAVIL HOSPITAL , V. UNION OF INDIA,

WP(C)/22293/2023

AI Insights

The case involves Nadakkavil Hospital, represented by Dr. N. Mohammed Ali, challenging an assessment order dated 27.12.2022 under Section 143(3) read with Section 144B of the Income Tax Act for the assessment year 2021-22. The hospital had already filed an appeal against this order, which was pending before the 4th respondent. The High Court of Kerala at Ernakulam, presided by Justice Dinesh Kumar Singh, decided not to entertain the writ petition parallel to the existing appeal and directed the appellate authority to expedite the decision on both the appeal and the associated stay petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 724517 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: K I MATHER; S S PARVATHI; UTHARA ASOKAN
• Keywords: Appeal; Assessment Order; Income Tax; Stay Petition; Writ petition
• Section: 143(3); 144B; 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 22293 OF 2023 PETITIONER: NADAKKAVIL HOSPITAL, 1, PERINTHALMANNA ROAD, VALANCHERRY P. O., MALAPPURAM DISTRICT, KERALA-676552, REPRESENTED BY ITS MANAGING PARTNER - DR. N. MOHAMMED ALI. BY ADVS. SRI. K. I. MAYANKUTTY MATHER SMT. S. PARVATHI SMT. UTHARA ASOKAN RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 2 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD,NEW DELHI -110001, REP. BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC). 3 THE ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL STADIUM, NEW DELHI-110003. REP.BY ITS NODEL OFFICER. 4 THE COMMISSIONER OF INCOME TAX (APPEALS, NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, NEW DELHI, PIN – 110003. 5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I. S. PRESS ROAD, KOCHI, PIN – 682018. 6 THE INCOME TAX OFFICER, WARD 1 & TPS, TIRUR, MALAPPURAM, PIN – 676101. BY ADV. SRI. CHRISTOPHER ABRAHAM – SC - INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22293 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 22293 of 2023 ------------------------- Dated this the 18th day of January, 2024 JUDGMENT 1. The present writ petition has been filed against the assessment order dated 27.12.2022 in Exhibit P-2 passed under Section 143 (3) read with Section 144B of the Income Tax Act in respect of the assessment years 2021-22. Against the said assessment order, the petitioner has filed appeal before the appellate authority in Exhibit P-4. 2. This Court cannot entertain the writ petition parallel to the appeal filed against the impugned order. Therefore, the present writ petition is disposed of with direction to the 4th respondent to decide the pending appeal in Exhibit P-4 expeditiously, preferably within a period of nine months. The petitioner had already filed Exhibit P-7 stay petition along with the appeal. Therefore, the appellate authority is directed to decide the stay petition in Exhibit P-7 within a period of two months. Sd/- DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 22293 OF 2023 3 APPENDIX OF WP(C) 22293/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 26.12.2022 ISSUED BY THE 3RD RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.12.2022 ALONG WITH DEMAND NOTICE UNDER SECTION 156 OF THE ACT ISSUED BY THE 3RD RESPONDENT EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO. 14546/2022 DATED 26.4.2022 EXHIBIT P3(A) TRUE COPY OF THE EXTENSION OF THE INTERIM ORDER DATED 21.6.2023 IN W.P.(C) NO. 14546/2022 OF THIS HON'BLE COURT EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 25.1.2023 EXHIBIT P5 TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 5.6.2023 EXHIBIT P6 TRUE COPY OF THE COMMUNICATION ISSUED BY THE 6TH RESPONDENT DATED 8.6.2023 EXHIBIT P7 TRUE COPY OF THE STAY PETITION DATED 1.7.2023 FILED BY THE PETITIONER IN THE APPEAL PENDING BEFORE THE 4TH RESPONDENT "