Ashick Ebrahim vs The Central Board Of Direct Taxes
2021 Latest Caselaw 21900 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
   WEDNESDAY, THE 3RD DAY OF NOVEMBER 2021 / 12TH KARTHIKA, 1943
                       WP(C) NO. 24034 OF 2021
PETITIONER:

          ASHICK EBRAHIM
          AGED 49 YEARS
          S/O. A.MEBRAHIM, FLAT NO.7C, ASSET KOTTARAM, MARADU,
          ERNAKULAM-682 304.

          BY ADVS.
          K.P.PRADEEP
          HAREESH M.R.
          T.T.BIJU
          T.THASMI
          M.J.ANOOPA



RESPONDENTS:

    1     THE CENTRAL BOARD OF DIRECT TAXES
          DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
          OF INDIA, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED
          BY ITS CHAIRMAN.

    2     INCOME TAX OFFICER
          NOW CORP WARD 1(1), KOCHI, INCOME TAX
          DEPARTMENT,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
          KOCHI-682 018.

    3     ADDITIONAL COMMISSIONER OF INCOME TAX
          NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM NO.401, 2ND
          FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110 003.

    4     COMMISSIONER OF INCOME TAX (APPEALS)
          KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682
          036.



          SC CHRISTOPHER ABRAHAM

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION            ON
03.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No. 24034 of 2021
                               2



              BECHU KURIAN THOMAS, J
              -----------------------------
                WP(C) No. 24034 of 2021
              -----------------------------
          Dated this the 3rd day of November, 2021

                            JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2013-14 petitioner has preferred an

appeal before the 4th 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.P4 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 learned

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 4th

respondent to consider and pass orders on Ext.P4 stay WP(C) No. 24034 of 2021

petition, within a period of three months from the date of

receipt of a copy of this judgment. Till such decision is

taken, all coercive proceedings initiated against the

petitioner shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/03.10.2021 WP(C) No. 24034 of 2021

APPENDIX OF WP(C) 24034/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/AST/S/147/2020-22/1035528568(1) DATED 13.9.2021 ISSUED FOR THE YEAR 2013-14 BY THE 3RD RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL DATED 24.9.2021 FILED FOR THE YEAR 2013-14 BEFORE THE 4TH RESPONDENT.

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2021-22/1035528646(1) DATED 13.9.2021 ISSUED FOR THE YEAR 2013-14 BY THE ASSESSING AUTHORITY.

Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 5.10.2020 BEFORE THE 4TH RESPONDENT IN EXT P2 APPEAL.