Laila Parasseri v. The Income-tax Officer Ward 3, Tirur / The Commissioner of Income-tax (Appeals), Kozhikode
[Citation -2020-LL-0603-15]

Citation 2020-LL-0603-15
Appellant Name Laila Parasseri
Respondent Name The Income-tax Officer Ward 3, Tirur / The Commissioner of Income-tax (Appeals), Kozhikode
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 03/06/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags stay petition
Bot Summary: JUDGMENT Dated this the 3rd day of June 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal and Ext.P3 revised appeal preferred before the second respondent/Commissioner of Income Tax against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P2 appeal and Ext.P3 revised appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 03RD DAY OF JUNE 2020 / 13TH JYAISHTA, 1942 WP(C).No.10878 OF 2020(H) PETITIONER/S: LAILA PARASSERI THEKKATH HOUSE, KIZHISSERI, KUZHIMANNA POST, MALAPPURAM-673641. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 3, TIRUR, MALAPPURAM-676101. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANNANCHIRA, KOZHIKODE-673001. OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.10878 OF 2020(H) ..2.. JUDGMENT Dated this 3rd day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal and Ext.P3 revised appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P2 appeal and Ext.P3 revised appeal in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. SD/- AMIT RAWAL SB/04/06/2020 JUDGE WP(C).No.10878 OF 2020(H) ..3.. APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 20.11.2020. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 02.03.2020. EXHIBIT P3 COPY OF REVISED APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 29.04.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER DATED 29.04.2020. EXHIBIT P5 COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 13.02.2020. Laila Parasseri v. Income-tax Officer Ward 3, Tirur / Commissioner of Income-tax (Appeals), Kozhikode
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