M. K. Nasarudheen Musaliar v. The CIT (Appeals), Trivandrum / The ACIT (Tds), Thiruvananthapuram
[Citation -2020-LL-0306-27]

Citation 2020-LL-0306-27
Appellant Name M. K. Nasarudheen Musaliar
Respondent Name The CIT (Appeals), Trivandrum / The ACIT (Tds), Thiruvananthapuram
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 06/03/2020
Judgment View Judgment
Keyword Tags application for stay • demand notice
Bot Summary: No.6853 OF 2020(F) 2 JUDGMENT Petitioner has approached this Court, seeking a direction to the appellate authority to dispose of the appeal and interim application preferred against the assessment order issued by the first respondent - Commissioner of Income Tax. Though this Court ought not to have interfered, but in the interest of justice, without expressing any opinion, this writ petition is disposed of with a direction to the first respondent to take a decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a copy of this judgment. In case any demand is raised, petitioner is at liberty to approach the appellate authority.


WP(C). No. 6853 OF 2020(F) 1 IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C). No. 6853 OF 2020(F) PETITIONER/S: M.K.NASARUDHEEN MUSALIAR AGED 54 YEARS S/O. MAIDEEN KUNJU MUSALIAR, FLAT NO. 2, CELESTIAL HEIGHTS, JAWAHAR NAGAR, KOWDIYAR, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, KOWDIYAR, TRIVANDRUM, PIN-695003. 2 ASSISTANT COMMISSIONER OF INCOME TAX(TDS) 3RD FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM DISTRICT, PIN-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6853 OF 2020(F) 2 JUDGMENT Petitioner has approached this Court, seeking direction to appellate authority to dispose of appeal and interim application preferred against assessment order issued by first respondent - Commissioner of Income Tax (Appeals). 2. Though this Court ought not to have interfered, but in interest of justice, without expressing any opinion, this writ petition is disposed of with direction to first respondent to take decision on Ext.P3 application for stay filed along with Ext.P2 appeal in accordance with law, after affording opportunity of hearing to petitioner within period of one month from date of receipt of copy of this judgment. In case any demand is raised, petitioner is at liberty to approach appellate authority. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6853 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER PASSED UNDER SECTION 201 OF INCOME TAX ACT DATED 27.12.2019 BY 2ND RESPONDENT. EXHIBIT P1(a) TRUE COPY OF DEMAND NOTICE PURSUANT TO ORDER OF ASSESSMENT DATED 27.12.2019. EXHIBIT P2 TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE FIRST RESPONDENT DATED 19.02.2020 ALONG WITH E-COURT RECEIPT. EXHIBIT P3 TRUE COPY OF APPLICATION FOR STAY FOR RECOVERY OF AMOUNTS COVERED UNDER EXHIBIT P1, FILED BY PETITIONER ON 19.02.2020. M. K. Nasarudheen Musaliar v. CIT (Appeals), Trivandrum / ACIT (Tds), Thiruvananthapuram
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