IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 3RD DAY OF JUNE 2022 / 13TH JYAISHTA, 1944
WP(C) NO. 17948 OF 2022
PETITIONER:
ABDUL RAHMAN MANDAYAPPURATH SHAJAHAN
AGED 58 YEARS, MANDAYAPURATH, LOVE SHORE, DMC ROAD,
NORTH EDAPPALLY P.O., KOCHI, PIN 682024
BY ADVS.
LATHA ANAND
M.N.RADHAKRISHNA MENON
K.R.PRAMOTH KUMAR
S.VISHNU (ARIKKATTIL)
GOVIND P.
RESPONDENTS:
1 THE NATIONAL FACELESS APPEAL CENTRE (NFAC)
ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU
STADIUM, DELHI, PIN 110003 REPRESENTED BY COMMISSIONER
OF INCOME TAX (APPEALS) -NFAC
2 THE NATIONAL FACELESS ASSESSMENT CENTER,
MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI,
PIN - 110001, REPRESENTED BY THE PRINCIPAL CHIEF
COMMISSIONER OF INCOME TAX (NAFAC).
OTHER PRESENT:
SRI. CHRISTOPHER ABRAHAM (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.17948/2022 -2-
JUDGMENT
Aggrieved by Ext.P1 order of assessment relating to assessment year 2013- 2014, petitioner has preferred an appeal before the 1 st respondent, a copy of which is produced as Ext.P3. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P4. The petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition.
2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction.
3. Accordingly, there will be a direction to the 1 st respondent to consider and pass orders on Ext.P4 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE AMG W.P (C) No.17948/2022 -3- APPENDIX OF WP(C) 17948/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 08/03/2022 ALONG WITH THE COMPUTATION SHEET Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 08/03/2022 ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT Exhibit P3 TRUE COPY OF THE APPEAL FORM ALONG WITH THE ACKNOWLEDGMENT RECEIPT DATED 04/04/2022 Exhibit P4 TRUE COPY OF THE STAY PETITION DATED 12/04/2022 SUBMITTED BY THE PETITIONER Exhibit P4A TRUE COPY OF THE POSTAL RECEIPT