Rajendran Mylat Puthenveedu V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, Income Tax Department and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Income Tax Department and Principal Commissioner of Income Tax, Aayakar Bhavan, North Block, Mananchira, Kozhikode and Income Tax Officer, Ward-1, Kalpetta

WP(C)/38745/2023

AI Insights

The case involves Rajendran Mylat Puthenveedu, the petitioner, who sought a stay on the enforcement of an assessment order (Ext.P5) issued under the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner had already filed an appeal (Ext.P6) and a stay application (Ext.P7) regarding the assessment order with the Commissioner of Income Tax (Appeals), the 2nd respondent. The High Court of Kerala at Ernakulam, presided by Justice Gopinath P., addressed the limited relief sought by the petitioner to prevent the enforcement of the assessment order until the stay application was decided.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 818752 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 04-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ
• Keywords: Assessment Order; Faceless assessment; Income Tax; Stay Petition
• Section: 147; 148; 144; 143(2); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 4TH DAY OF MARCH 2024 / 14TH PHALGUNA, 1945 WP(C) NO. 38745 OF 2023 PETITIONER/S: RAJENDRAN MYLAT PUTHENVEEDU, AGED 50 YEARS RAJITHA NIVAS, KOTTATHARA P.O, KALPETTA, KOTTATHARA, WAYANAD DISTRICT, PIN - 673121 BY ADV S.ARUN RAJ RESPONDENT/S: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 4 INCOME TAX OFFICER, WARD-1, KALPETTA, SULTHAN BATHERY RAOD, KAINATTY, KALPETTA, WAYANAD, PIN - 673122 SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.38745/2023 -2- J U D G M E N T The petitioner has approached this court seeking a limited relief. The petitioner has filed Ext.P6 appeal against Ext.P5 order of assessment under the Income Tax Act, 1961 before 2nd respondent together with Ext.P7 application for stay. The only relief sought for by the petitioner is to stay of the demands in terms of Ext.P5 till Ext.P7 stay petition is decided by the 2nd respondent. 2. Having regard to the limited nature of the reliefs sought for by the petitioner, this writ petition will stand disposed of directing that any demands in terms of Ext.P5 shall not be enforced till a decision is taken on Ext.P7 stay petition by the 2nd respondent. The 2nd respondent shall endeavour to take a decision on Ext.P7 within a period of two months from the date of receipt of a certified copy of this judgment. Sd/- GOPINATH P. JUDGE AMG W.P (C) No.38745/2023 -3- APPENDIX OF WP(C) 38745/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE NOTICE DATED 30-3-2021 UNDER SECTION 148 OF THE ACT ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE AY 2015-16 Exhibit P2 A TRUE COPY OF THE NOTICE U/S 143(2) OF THE ACT DATED 10-11-2021 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT FOR THE AY 2015-16 Exhibit P3 A TRUE COPY OF THE REPLY E-FILED ON 25-11-2021 BY THE PETITIONER TO THE 4TH RESPONDENT Exhibit P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 22-11-2016 PASSED BY THE 4TH RESPONDENT FOR THE PREVIOUS ASSESSMENT YEAR 2014-15 Exhibit P5 A TRUE COPY OF THE ASSESSMENT ORDER DATED 15-3-2022 ISSUED U/S 147 R.W.S 144 AND 144B OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2015-16 Exhibit P6 A TRUE COPY OF THE APPEAL DATED 28-4-2022 E-FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2015-16 Exhibit P7 A TRUE COPY OF THE STAY PETITION E-FILED ON 10-11- 2023 BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2015-16 "