Smt. Pooja Raj Pillai vs The Assistant Commissioner Of ...
2022 Latest Caselaw 4430 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. 13825 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.13825 of 2022         2

                        VIJU ABRAHAM,J
                   ---------------------------------
                  W.P.(C).No.13825 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 2016-2017. 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 1 st 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-2016-17 ALONG WITH DEMAND NOTICE

AND COMPUTATION OF INCOME

EXT.P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 25.03.2022 FOR AY-2016-17 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-2016-17

RESPONDENTS' EXHIBITS: NIL