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2025 Supreme(Online)(Ker) 52315

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
DR. K.M. ASHIK – Appellant
Versus
UNION OF INDIA – Respondent


Advocates:
For the Appellants/Petitioners: SHRI.RAJA KANNAN, SHRI.M.GOPIKRISHNAN NAMBIAR, SHRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM, SMT.VARSHA S. NAMBIAR, SMT.RINI ANNA KURIAN
For the Respondents: SMT.V.K.HEMA, SRI.G.KEERTHIVAS, SRI.HARIKUMAR G. (GOPINATHAN NAIR)

J U D G M E N T

The petitioner, who is an assessee under the Income Tax Act , is aggrieved by the recovery proceedings that are initiated against him, for realising the amount payable by the petitioner as per the order of assessment for the year 2011-12. Infact, the assessment order was challenged by the petitioner and Ext.P2 is the order passed by the First Appellate Authority. The further challenge against the said order, before the Tribunal culminated in Ext.P3 order, by which the matter was remanded to the Assessing Authority. Based on Ext.P3 order, Ext.P8 has been passed by the Assessing Officer. Challenging the same, the petitioner has submitted Ext.P9 appeal, which is now pending before the First Appellate Authority.

2. In the meantime, the petitioner challenged Ext.P3 order passed by the Tribunal as such, which resulted in Ext.P4 judgment passed by this court, wherein the entire orders were set aside and the matter was remitted to the Assessing Authority, to consider the matter afresh. Now, the consequential order based on Ext.P4 is awaited. In the meantime, the recovery proceedings are initiated against the petitioner based on Ext.P8 order. This writ petition is submitted

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