K. AKBAR ALI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP(C)/40830/2022HC KeralaKLHC01088578202216 December 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages
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What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing that any steps to recover amounts due under the assessment order shall be kept in abeyance until orders are passed on the petitioner's stay petition by the National Faceless Appeal Centre. The Court further directed the appellate authority to endeavor to pass orders on the stay petition within a period of two months from the date of receipt of a certified copy of the judgment. The court did not decide on the merits of the assessment order or the appeal itself, focusing solely on the interim relief sought regarding recovery.

What were the facts?

The petitioner, K. Akbar Ali, is challenging an assessment order for the assessment year 2016-17, issued by the Assistant Commissioner of Income Tax. He filed an appeal and a stay petition before the National Faceless Appeal Centre, Delhi. Subsequently, he received a demand notice for the amounts due under the assessment order. The petitioner approached the High Court of Kerala seeking a stay on the recovery of these amounts pending the decision on his stay petition by the appellate authority. The court heard the petitioner and the Standing Counsel for the revenue.

What were the issues?

1. Whether the recovery of amounts due under the assessment order should be stayed pending the disposal of the stay petition by the appellate authority? Assessee's Contention: The petitioner argued that steps to recover amounts due under the assessment order should be kept in abeyance until the appellate authority passes an order on his stay petition. Revenue's Contention: The judgment records that the learned Standing Counsel was heard, but does not detail the revenue's specific arguments.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16TH DAY OF DECEMBER 2022 / 25TH AGRAHAYANA, 1944 WP(C) NO. 40830 OF 2022 PETITIONER: 1 K. AKBAR ALI AGED 59 YEARS ZAINA MANZIL VEEKSHANAM ROAD. KOCHI, PIN - 682018 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,-1 ERNAKULAM, PIN - 682018 2 NATIONAL FACELESS APPEAL CENTRE DELHI , PIN - 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). ADV. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.40830 of 2022 2 JUDGMENT Dated this the 16th day of December, 2022 The petitioner has suffered Ext.P1 order of assessment for the assessment year 2016-17 under the provisions of the Income Tax Act, 1961. The petitioner has preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. In the meanwhile, the petitioner has been issued with Ext.P4 notice demanding the payment of amounts due under Ext.P1 order of assessment. The petitioner prays that pending consideration of Ext.P3 stay petition by the 2nd respondent, demands under Ext.P1 order of assessment maybe stayed. 2. Heard the learned Standing Counsel also. Having regard to the facts and circumstances of the case and considering the limited nature of relief sought for by the petitioner, the writ petition will stand disposed of directing that any steps to recover

WPC No.40830 of 2022 3 amounts due under Ext.P1 order of assessment shall be kept in abeyance till orders are passed on Ext.P3 stay petition by the 2nd respondent. The 2nd respondent shall endeavour to pass orders on Ext.P3 within a period of two months from the date of receipt of a certified copy of this judgment. Sd/- GOPINATH P. JUDGE SKP/16-12

WPC No.40830 of 2022 4 APPENDIX OF WP(C) 40830/2022 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DTD. 27-09-2021 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 27-10-2021 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 12-12-2021 EXHIBIT P4 COPY OF ARREAR NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 05-12-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE

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