Pooja Raj Pillai vs The Assistant Commissioner Of ...
2022 Latest Caselaw 4424 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
    TUESDAY, THE 12TH DAY OF APRIL 2022 / 22ND CHAITHRA, 1944
                      WP(C) NO. 13850 OF 2022
PETITIONER:

              SMT.POOJA RAJ PILLAI, RAJAVALSAM,
              PANANGADU, P.O.PANDALAM, PATHANAMTHITTA-689501


              BY ADVS.
              S.MUHAMMED HANEEFF
              DIVYA RAVINDRAN
              M.H.ASIF ALI


RESPONDENTS:

              THE ASSISTANT COMMISSIONER OF INCOME TAX
1             CENTER CIRCLE, AAYAKAR BHAVAN,
              KARBALA JUNCTION, KOLLAM-691 001.
2             THE COMMISSIONER OF INCOME TAX (APPEALS)-III,
              28/243, "POORNIMA", PANAMPILLY NAGAR,
              COCHIN-682036

OTHER PRESENT:

              SRI. JOSE JOSEPH-SC



       THIS    WRIT   PETITION     (CIVIL)    HAVING    COME    UP    FOR
ADMISSION      ON   12.04.2022,    THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 WP(C) NO.13850 OF 2022                2


                      VIJU ABRAHAM,J
                 ---------------------------------
                W.P.(C).No.13850 of 2022
               -------------------------------------
           Dated this the 12th day of April, 2022

                         JUDGMENT

Petitioner herein is an assessee before the 1 st respondent.

Ext.P1 is the assessment order along with the demand notice

for the assessment year 2017-2018. The petitioner has

challenged the order of assessment evidenced by Ext.P1, as

per Ext.P2 appeal filed along with Ext.P3 stay application. The

grievance raised by the petitioner is that Exts.P2 & P3 are not

being considered by the 2nd respondent and the respondents

are proceeding with coercive steps to recover the amount due

as per Ext.P1 assessment order.

2. Heard the learned counsel for the petitioner as well as

the learned Government Pleader.

3. The above writ petition is disposed of with a direction

to the 2nd respondent to take up and dispose of Ext.P3 stay

application within a period of 2 months from the date of

receipt of a copy of this judgment. Till a decision is taken as

directed above, all coercive steps to recover any amount

pursuant to Ext.P1 order of assessment, shall be kept in

abeyance.

Sd/-

VIJU ABRAHAM, JUDGE

pm

APPENDIX

PETITIONER'S EXHIBITS

EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 16.3.2022 PASSED BY

THE 1ST RESPONDENT FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND

COMPUTATION OF INCOME

EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.03.2022 FOR

AY-2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

EXT.P3 TRUE COPY OF THE STAY PETITION DATED 5.4.2022 FILED BY THE

PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2017-18

RESPONDENTS' EXHIBITS: NIL