M/S. PALAKKAD JILLA NELLU SAMBARANA VIPANANA SAMSKARANA VYAVASAYA SAHAKARANA SANGHAM V. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

WP(C)/13212/2023

AI Insights

The case involves M/s. Palakkad Jilla Nellu Sambarana Vipanina Samskarana Vyavasaya Sahakarana Sangham, represented by its secretary, who filed a writ petition against the income tax authorities concerning an assessment order and subsequent appeal and stay petition. The petitioner sought a direction for the National Faceless Appeal Centre to address their appeal and 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 handle the appeal and stay petition expeditiously.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 749034 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-04-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• 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 WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13212 OF 2023 PETITIONER: M/S. PALAKKAD JILLA NELLU SAMBARANA VIPANANA SAMSKARANA VYAVASAYA SAHAKARANA SANGHAM KUNNUKAD, ELAPPULLY P.O., PALAKKAD , REPRESENTED BY ITS SECRETARY, JEEVAN.P.S., PIN – 678 632 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110 001 2 NATIONAL FACELESS APPEAL CENTRE DELHI, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN – 110 001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1 & TPS, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678014 SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13212 OF 2023 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 1 3 2 1 2 o f 2 0 2 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 1 2 t h d a y o f A p r i l , 2 0 2 3 J UDGME NT A d mi t . S t a n d i n g C o u n s e l 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. 13212 OF 2023 3 APPENDIX OF WP(C) 13212/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 06-03- 2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-04-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-04-2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "