IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 24TH DAY OF JUNE 2022 / 3RD ASHADHA, 1944
WP(C) NO. 20533 OF 2022
PETITIONER:
VARAPPILYKUDI ABDULRAHIMAN SHOUKATHALI
AGED 50 YEARS
S/O.ABDUL RAHIMAN, RESIDING AT VARAPPILLYKUDI HOUSE,
KARUKADOM P.O., VENDUVAZHY, KOTHAMANGALAM - 686 691,
ERNAKULAM DISTRICT, KERALA.
BY ADVS.
JOSEPH MARKOSE (SR.)
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX/INCOME TAX OFFICER
NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.
2 THE INCOME TAX OFFICER
WARD-1, TEMPLE ROAD, THODUPUZHA - 685 584.
3 THE COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL SCHEME, NEW DELHI - 110 001.
4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
NATIONAL E- ASSESSMENT CENTRE, NEW DELHI - 110 001.
OTHER PRESENT:
SRI. CHRISTOPHER ABRAHAM (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20533 OF 2022
2
JUDGMENT
Aggrieved by Ext.P3 order of assessment relating to assessment year 2014-15 and Ext.P7 demand notice dated 03.05.2022, the petitioner has preferred an appeal before the Commissioner of Income Tax (Appeals), a copy of which is produced as Ext.P4. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P5. Petitioner apprehends coercive proceedings 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 Commissioner of Income Tax (Appeals) before whom Exts.P4 & P5 are pending to consider and pass orders on Ext.P5 stay petition, within a period of two months from the date of receipt of a copy of this judgment. Till stay petition is decided, any demand pursuant to Ext.P3 assessment order shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE bng/24.06.2022 WP(C) NO. 20533 OF 2022 3 APPENDIX OF WP(C) 20533/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPYOF INCOME TAX RETURN ACKNOWLEDGMENT DATED 25/03/2015. Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 17/03/2022 ISSUED U/S. 144. Exhibit P3 TRUE COPY OF ASSESSMENT ORDER DATED 30/3/2022, COMPUTATION SHEET NOTICE OF DEMAND ISSUED BY THE 1ST RESPONDENT. Exhibit P4 TRUE COPY OF THE APPEAL DATED 27/04/2022 FILED BEFORE THE 3RD RESPONDENT.
Exhibit P5 TRUE COPY OF THE STAY PETITION DATED 27/04/2022 FILED BEFORE THE 3RD RESPONDENT.
Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT DATED 27/04/2022 FOR FILING THE APPEAL. Exhibit P7 TRUE COPY OF THE NOTICE DATED 03/05/2022 ISSUED BY THE 2ND RESPONDENT.