Mohasin Parambathkandi vs The Income Tax Officer
2021 Latest Caselaw 21643 Ker

                    IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                        PRESENT

                 THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

         TUESDAY, THE 2ND DAY OF NOVEMBER 2021 / 11TH KARTHIKA, 1943

                                WP(C) NO. 19618 OF 2021

PETITIONER:

               MOHASIN PARAMBATHKANDI
               AGED 47 YEARS
               VELLANGALLUR P.O,
               IRINJALAKUDA, THRISSUR - 680662. ,
               REPRESENTED BY HIS POWER OF ATTORNEY HOLDER SRI. MANOJ .K.
               VIJAYAN, KARAKKATTUPARAMBIL HOUSE,
               STADIUM LANE, CHALAKUDY. THRISSUR - 680307.
               BY ADVS.
               K.S.HARIHARAN NAIR
               RAJATH R NATH(K/1695/2019)


RESPONDENTS:

     1         THE INCOME TAX OFFICER,
               WARD (INTERNATIONAL TAXATION)
               C.R.BUILDING, I.S.PRESS ROAD,
               KOCHI - 682 018.
     2         THE COMMISSIONER OF INCOME TAX (APPEALS)
               G. 51, PARAPILLY LN, MANORAMA JUNCTION,
               GIRI NAGAR, PANAMPILLY NAGAR, KOCHI,
               KERALA - 682036.



               SC JOSE JOSEPH



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2021, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19618 OF 2021
                                           2




                          BECHU KURIAN THOMAS,              J

                   ==========================
                       W.P.(C) No.19618 of 2021
                    ---------------------------------------
              Dated this the 2 nd day of November, 2021

                                  JUDGMENT

Petitioner is an assessee under the Income Tax Act,

1961. Aggrieved by Ext.P1 assessment order,

relating to assessment year 2012-13, petitioner has

preferred an appeal before the 2 nd respondent, a copy

of which is produced as Ext.P2. A petition for stay

of proceedings pursuant to the assessment order has

also been filed as Ext.P3. 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.

WP(C) NO. 19618 OF 2021

3. Accordingly, there will be a direction to the 2 nd

respondent to consider and pass orders on Ext.P3

stay petition, within a period of three months from

the date of receipt of a copy of this judgment.

4. 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/-

BECHU KURIAN THOMAS, JUDGE AMV/02/11//2021 WP(C) NO. 19618 OF 2021

APPENDIX OF WP(C) 19618/2021

PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 25.12.2019 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13.

Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 09.1.2021 AGAINST EXT.P1.

Exhibit P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12.08.2021 IN EXT. P2 APPEAL.

  RESPONDENTS EXHIBITS    NIL

                                                                  TRUE COPY