Ashick Ebrahim vs The Central Board Of Direct Taxes
2021 Latest Caselaw 21916 Ker

WP(C) No. 23979 of 2021
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           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. 23979 OF 2021




PETITIONER:

          ASHICK EBRAHIM
          AGED 49 YEARS
          S/O A.M.EBRAHIM, FLAT NO.7C,
          ASSET KOTTARAM, MARADU, ERNAKULAM-682304.

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



RESPONDENTS:

    1     THE CENTRAL BOARD OF DIRECT TAXES
          DEPARTMENT OF R3EVENUE, MINISTRY OF FINANCE
          GOVERNMENT OF INDIA,
          NORTH BLOCK, NEW DELHI-110001., REPRESENTED BY ITS
          CHAIRMAN.

    2     INCOME TAX OFFICER
          NON CORP WARD 1(1), KOCHI, INCOME TAX DEPARTMENT,
          CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-
          682018.

    3     ADDITIONAL COMMISSIONER OF INCOME TAX
          NATIONAL E-ASSESSMENT CENTRE, DELHI ROOM, N.401,
          2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM,
          DELHI-110003.
 WP(C) No. 23979 of 2021
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    4      COMMISSIONER OF INCOME TAX (APPEALS)
           KOCHI, POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-
           682036.




           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. 23979 of 2021
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                BECHU KURIAN THOMAS, J
              -----------------------------
                    WP(C) No. 23979 of 2021
              ------------------------------
          Dated this the 3rd day of November, 2021

                          JUDGMENT

Aggrieved by Ext.P1 order of assessment relating to

assessment year 2014-15, 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 4 th

respondent to consider and pass orders on Ext.P4 stay

petition, within a period of three months from the date of WP(C) No. 23979 of 2021

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. 23979 of 2021

APPENDIX OF WP(C) 23979/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.ITBA/ST/S/147/2021-22/1035659122(1) DATED 17.09.2021 ISSUED FOR THE YEAR 2014- 15 BY THE 3RD RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL DATED 24.09.2021 FILED FOR THE YEAR 2014-15 BEFORE THE 4TH RESPONDENT.

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE NO.ITBA/AST/S/156/2021-22/1035659170(1) DATED 17.09.2021 ISSUED FOR THE YEAR 2014-

Exhibit P4 TRUE COPY OF THE STAY APPLICATION FILED ON 05.10.2021 BEFORE THE 4TH RESPONDENT IN EXT.P2 APPEAL.