Balakrishnan Nair v. The Income-tax Officer, Ward 3, Kottayam / The Commissioner of Income-tax (Appeals), Kottayam
[Citation -2020-LL-0615-12]

Citation 2020-LL-0615-12
Appellant Name Balakrishnan Nair
Respondent Name The Income-tax Officer, Ward 3, Kottayam / The Commissioner of Income-tax (Appeals), Kottayam
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 15/06/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags demand notice • stay petition • interim stay


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 15TH DAY OF JUNE 2020 / 25TH JYAISHTA, 1942 WP(C).No.11698 OF 2020(J) PETITIONER/S: BALAKRISHNAN NAIR MANAPPATTU MAHESHKUMAR MANAPPATTU HOUSE, KOOROPADA, PANGADA, KOTTAYAM- 686502. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 3, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686001. 2 COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, SHASTRI ROAD, KOTTAYAM-686001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.11698 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before respondent. 2. Heard learned counsel for parties. Without expressing any opinion on merits of matter, I dispose of writ petition with direction to respondent to take decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording opportunity of hearing to petitioner, within period of 30 days from date of receipt of copy of order. Till such time, recovery proceedings pursuant to demand notice shall be kept in abeyance. It is made clear that interim stay is till disposal of interim application and not beyond. Sd/- AMIT RAWAL JUDGE nak WP(C).No.11698 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 26.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 6.2.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 6.4.2020. EXHIBIT P4 COPY OF CHALLAN NO.01229 FOR RS.50,000/- OF STATE BANK OF INDIA, BANGALORE - PAYMENT MADE BY PETITIONER DATED 10.3.2020. Balakrishnan Nair v. Income-tax Officer, Ward 3, Kottayam / Commissioner of Income-tax (Appeals), Kottayam
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